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2018 (12) TMI 769 - HC - VAT and Sales TaxPenalty u/s 15A(1)(o) of the U.P. Trade Tax Act, 1948 - intent to evade tax - Held that:- There does not appear to be recorded any finding of fact as to intention to evade tax on part of the assessee. In fact the assessing authority had recorded a finding that it could not be said there was no intention to evade payment of tax. For a valid levy of penalty, a positive finding as to intention to evade tax was a sine qua non. Penalty could not be imposed on a mere possibility of intention to evade tax. The discrepancy noted in the invoice and the Import Declaration Form No. 31 may have been relevant to make further inquiry. However, it did not itself lead to a finding that the Import Declaration Form contained incorrect or false disclosure. That was a matter to be inquired by the authority at the relevant time. That not being done, the inference drawn by the Tribunal as to intent to evade tax is perverse. Decided in favor of the assessee and against the revenue - revision allowed.
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