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2011 (9) TMI 881 - HC - VAT and Sales TaxPenalty under Section 15A(l)(o) of the U. P. Trade Tax Act, 1948 - Held that:- The order of the Tribunal, insofar as it holds that penalty can be levied even in absence of intention to evade the tax, is affirmed. The Tribunal may redetermine the quantum of penalty to be levied, giving due weightage to the mens rea part involved, namely, the intention to evade tax. For the limited purpose the matter is remanded to the Tribunal for quantification of the penalty alone afresh. So far as the judgment in the case of Commissioner of Sales Tax v. Sanjiv Fabrics [2010 (9) TMI 461 - SUPREME COURT OF INDIA] is concerned, it may be recorded that section 54(1) of the VAT Act was under consideration. This court is not required to examine the provision of the said Act in the facts of this case, yet this court may point out that clause (2) of clause (14) of section 54 has not been taken note of in the said judgment. The matter is left to be examined in an appropriate case.
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