1980 (2) TMI 247

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..... material available on record, the Additional Revising Authority was legally justified to impose penalty of less than even 10 per cent of the admitted tax which is contrary to the statutory provisions as per section 15-A(1)(i) of the U.P. Sales Tax Act?" It is not disputed that the assessee filed a cheque of Rs. 43,854 towards admitted tax along with the first quarterly return for 1976-77. This w .....

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..... d, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute." The question of law raised therefore stands answered by this decision. It has not been found th .....

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