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2019 (7) TMI 456 - HC - VAT and Sales Tax100% EOU - Imposition of penalty U/s 15 (A) (o) of U.P. Trade Tax Act, 1948 - mere technical defect in Form-31 - absence of any intention to evade payment of tax - HELD THAT:- The Act clearly stipulates that a penalty under Section 15-A-(1) (O) of the Act may be imposed if the Assessing Officer is satisfied that the offending dealer had intention to evade tax. Such satisfaction must be recorded in the penalty order itself and not outside it. In the facts of the present case, other than mentioning the default noted by the Assessing Officer, there is no satisfaction recorded of such intention to evade tax. A satisfaction required to be reached by the Act, cannot be a matter of interference to be drawn in revision proceedings but the same must be found to be in existence on a plain reading of the order passed by the Assessing Authority. There can be no presumption on such satisfaction having been reached and there can be no argument to infer its presence. Even otherwise, in the facts of the present case, it appears difficult to accept the presence of such intention, as the assessee is a 100% export oriented unit whose export sales were found to be exempt and there is no allegation that the assessee was engaged in trading of goods that were being imported. Revision allowed.
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