Per M.C. Garg, J.;-

The short point involved in this writ petition is as to whether “nonpayment of less than 80% of the tax alongwith return amounts to filing of a false return so as to attract the penalty under Section 69(3) of the M.P. Commercial Tax Act, 1994” (hereinafter referred to as MPCT Act). The said provision reads as under:-

“Sec. 69 : Power of Commissioner or appellate or revisional authority to impose penalty in certain circumstances.

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(3) If the total tax shown as payable according to the return or returns and paid by a dealer for any period or part thereof is less than eighty per cent of the total tax assessed under Section 27 such dealer shall be deemed to have concealed his turnover or aggregate of his purchase prices or to have furnished false particulars of his sales or purchases in his return or returns or to have furnished a false return or returns for the purpose of sub-section (1) unless he proves to the satisfaction of the Commissioner or the appellate or the revisional authority, as the case may be, that the concealment of the said turnover or the aggregate of purchase prices or furnishing of particulars of sales or purchase