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2019 (1) TMI 1706 - HC - VAT and Sales TaxImposition of penalty u/s sub-section (6) of section 20 of the Madhya Pradesh Value Added tax Act, 2002 - non-registration under section 10 of Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 - HELD THAT:- The penalty imposed is for violation of sub-section (2) of section 10 of the 2011 Act, which mandates compulsory registration under 2011 Act. The penalty for non-registration is engrafted under sub-section (3) of section 10. The provision no where empowers the authority to treat the non-registration under section 10 of the 2011 Act as a violation of provisions of VAT Act, 2002. And as evident from section 8 of the 2011 Act, the applicability of 2002 Act has been subjected to the provisions of the 2011 Act. In the case at hand evidently, the provisions of the Act of 2002 are subjected to that of the provisions of 2011 as is evident from section 8 of the Act of 2011 which rules out the applicability of sub-section (6) of section 20 of the Act of 2002 - When the impugned orders tested on the anvil of above analysis, the order directing for imposition of penalty under sub-section (6) of section 20 for violation of section 10 of the Act of 2011 cannot be approved of. The orders passed by assessing officer, appellate authority and Appellate Board for imposition of penalty under sub-section (6) of section 20 of the Act of 2002 for non-registration under the Act of 2011 are set aside - the matter is relegated to assessing officer for fresh consideration under sub-section (3) of section 10 of the Act of 2011 - appeal disposed off.
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