TMI Blog1978 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... these, it was calculated that a turnover of Rs. 48,859.70 had been suppressed in the books of account of the assessee. Proceedings were initiated against the assessee who agreed to compound the offence departmentally on payment of Rs. 500 as compounding fee. It was thereafter that the Sales Tax Officer initiated proceedings under section 19 of the General Sales Tax Act and assessed the escaped turnover under section 19(1). A notice was further issued to the assessee proposing to impose a penalty of Rs. 2,388.00. On appeal by the assessee the Appellate Assistant Commissioner held that imposing of the penalty was unjustified and set aside the said order. On further appeal by the State, the Sales Tax Appellate Tribunal allowed the appeal, set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keep true and complete accounts, or (d) dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 25, or (e) being a person obliged to register himself as a dealer under this Act does not get himself registered, or (f) wilfully acts in contravention of any of the provisions of this Act or the Rules made thereunder, for the contravention of which no express provision for punishment is made by this Act, shall, on conviction b a Magistrate not below the rank of a Magistrate of the First Class, be liable to fine which may extend to one thousand rupees. (2) Any person who- (a) prevents or obstructs inspection, entry, search or seizure by an officer empowered under this Act, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sand rupees." A comparison of the sections is enough to show that the state of affairs contemplated by sections 46 and 47 is different from what is envisaged by section 19(2). Section 46 contemplates criminal prosecution under certain contingencies listed in clauses (a) to (f) of the section, and conviction by a Magistrate after the requirements of a conviction for a criminal offence have been satisfied. It is for the composition of such an offence committed or reasonably suspected to have been committed that the machinery of composition is provided for under section 47 of the Act. On the other hand, section 19(2) merely describes the satisfaction of an executive authority, viz., taxing authority, that on account of the wilful non-disclos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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