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2019 (4) TMI 651 - HC - VAT and Sales TaxMaintainability of appeal - noncompliance of Section 63(3) of the PVAT Act, 2005 - Imposition of penalty u/s 11(6) of the Punjab General Sales Tax Act, 1948 - repealed act - Held that:- In the assessment order passed by the assessing authority, reference has been made to Section 11(5) of the Madhya Pradesh Sales Tax Act, while relying upon decision of the Division Bench in Battulal's case [1962 (5) TMI 19 - MADHYA PRADESH HIGH COURT], whereas it was Section 11(5) of the Central Provinces and Berar Sales Tax Act, 1947 which was under consideration in the said decision. In pursuance to the assessment order dated 27.12.2010, the penalty had been imposed vide order dated 30.5.2011 which had been affirmed by the DETC (A) and the Tribunal - The Division Bench judgment of the Madhya Pradesh High Court in Battulal's case having been overruled by the Full Bench decision in Shyama Charan Shukla's case [1974 (4) TMI 90 - MADHYA PRADESH HIGH COURT] which decision was affirmed by the Apex Court in Shyama Charan Shukla's case [1990 (9) TMI 296 - SUPREME COURT OF INDIA], it would be appropriate that the matter is remitted to the Assessing Officer to decide the issue afresh in accordance with law. The matter is remanded back to the assessing authority to decide the same afresh, in accordance with law.
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