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2013 (1) TMI 704 - MADHYA PRADESH HIGH COURTPenalty imposed under section 69(2) of the M.P. Commercial Tax Act, 1994 - Held that:- In the present case while passing penalty order the assessing authority disregarded all the principles. The assessing authority all along proceeded on the basis that it was for the petitioner to prove his innocence and not for the Department to prove the guilt; and that the finding reached by him in the assessment proceedings about the concealment of turnover and submission of false returns concluded the matter. Thus, the order of penalty passed by the assessing authority is patently in violation of provisions of section 43(1) of the Act and cannot be sustained. Appeal allowed. Matter remitted back to the assessing officer, i.e., respondent No. 1, the Commercial Tax Officer, Circle-I, Satna for a fresh adjudication after extending/giving proper opportunity to the petitioner.
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