9911796707
TMI Blog1995 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... f the M.P. General Sales Tax Act, 1958 by the assessee for calling the reference from the Sales Tax Tribunal. 2. The brief facts which are necessary for disposal of this application are that the applicant is a registered dealer under M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") and is carrying on the business of sale of automobiles and their parts. The assessment perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hendra the penalty should not have been imposed. It is submitted that the managing director came to India after the death of his father, and he was not responsible for the acts of omission and commission of late M. Balbhadrarao. It is submitted that it is an admitted fact that M. Balbhadrarao died in October, 1982 and the present managing partner was out of India in connection with his studies. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also rejected by the Tribunal by the order dated January 8, 1987. Hence, the assessee has approached for calling a reference under section 44(2) of the M.P. General Sales Tax Act. 3.. The assessee has framed following questions of law: "1. That in view of the fact that the applicant had furnished returns before assessment, there is justification in law for the Tribunal to confirm the penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was found that there was concealment of the turnover. Therefore, in these circumstances the Tribunal imposed the penalty and the assessee was dealt with leniently because of the peculiar facts of the case otherwise still a higher penalty could have been imposed. 5.. In these circumstances, all the questions which have been raised by the assessee are purely the questions of fact and the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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