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1967 (4) TMI 137 - SC - VAT and Sales TaxWhether the penalty should have been imposed on the entire turnover assessed to tax under section 21 or should have been imposed only on the basis of the turnover which had been concealed or incorrectly disclosed during the proceedings under section 21 of the U.P. Sales Tax Act? Whether the order passed by the Sales Tax Officer on 31st March, 1957, was one imposing a penalty both under clauses (b) and (c) of section 15-A or only under section 15-A(b)? Held that:- Appeal dismissed. The penalty under section 15-A(1)(b) of the Act should have been imposed on the entire turnover assessed to tax under section 21, that is to say, on the turnover concealed from or incorrectly disclosed in the return submitted under section 7 and not in any statement submitted by the assessee under the proceeding under section 21 of the Act. It follows therefore that the High Court has correctly answered the first question against the assessee. The power to impose penalty is conferred upon the assessing authority, and he is not required to impose any fixed penalty. Only the maximum amount of penalty is indicated in the appropriate sections. The Judge (Revisions) has pointed out that the assessing authority has not imposed any penalty under section 15-A(1)(c). That order was made within his competence, and unless that order is set aside by appropriate proceedings under the Act, there can be no additional penalty imposed upon the assessee. It is also possible to take the view that the penalty imposed was a composite penalty both under clauses (b) and (c) of section 15-A(1). In our opinion, the second question does not require to be answered in the present reference because it has become academic.
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