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2007 (9) TMI 590 - ALLAHABAD HIGH COURTPenalty under section 8D(6) of the U.P. Trade Tax Act, 1948 deleted - Held that:- The order of the Deputy Commissioner (Executive) operates retrospectively. Therefore, the deduction at the rate of one per cent was in consonance with the order passed by the Deputy Commissioner (Executive). In any view of the matter, the finding of the Tribunal that the opposite party was under the bona fide belief and there is no deliberate default is the finding of fact. Penalty correctly deleted. Revision dismissed.
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