1995 (10) TMI 215

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..... ue), at the instance of the Commissioner of Sales Tax, Madhya Pradesh, referred the undernoted question of law under section 44(1) of the M.P. General Sales Tax Act, 1958, for answer by this Court: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that section 38(3) of the M.P. General Sales Tax Act, 1958, requires the splitting up of demand on .....

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..... P. General Sales Tax Rules, 1959. The assessee filed an appeal before the Appellate Deputy Commissioner of Sales Tax, Ujjain. A show cause notice was issued stating that 75 per cent of total demand (Rs. 4,602.44) should have been deposited and proof of such deposit should have been given in the memorandum of appeal. The assessee submitted the written explanation that he had deposited 75 per cent o .....

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..... law. 3.. We have heard Shri K.K. Gupta, learned Government Advocate for the Commissioner of Sales Tax. None appeared for the non-applicant-assessee. 4.. Shri Gupta submitted that the appellate authority was justified in holding that the requisite level of the balance was required to be deposited and splitting up the total balance due from the dealer into tax and penalty and application of diffe .....

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..... mposing penalty, the appellant was required to pay one half of the total balance due from the appellant. The expression "such balance" occurring in section 38(3)(c) has reference to 'the total balance due' from the dealer as specified in section 38(3). The assessee, in the instant case, had preferred appeal against an order of assessment whereby penalty was also imposed under section 43 of the Act .....

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..... ance". 7.. It is accordingly held that the Board was not justified in splitting up of the demand on account of tax and on account of penalty. The expression "balance" meant total balance. 8.. In the result, the question is answered in the negative, i.e., in favour of the Revenue and against the assessee. 9.. This reference is answered accordingly, but with no order as to costs. 10. A copy of .....

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