Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 695 - ALLAHABAD HIGH COURTNon-deposit of the entry tax within the stipulated period - penalty proceedings initiated under section 15A(1)(a) - Held that:- Imposition of penalty under section 15A(1)(a) of the Act was patently erroneous especially where the tax along with interest had been deposited and reasonable cause had been shown for the delay which has not been disputed by the Department. Consequently, initiation of penalty proceeding under section 15A(1)(a) was patently illegal, and therefore, the order of penalty was wholly erroneous. In view of the aforesaid, the revisions are allowed. The order passed by the Trade Tax Tribunal, Lucknow, the order passed by the Deputy Commissioner (Appeals), Trade Tax and the order passed by the assessing authority under section 15A(1)(a) of the U.P. Trade Tax Act are all quashed.
|