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2019 (7) TMI 1138 - HC - VAT and Sales TaxPenalty u/s 15-A (1) (o) of the U.P. Trade Tax Act, 1948 - intent to evade any liability of tax or not - HELD THAT:- What is required to be seen is that there should be an intention to evade tax and mere a technical omission or violation of law would not empower the authority to impose penalty. In the present case also, since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted by the revisionist voluntarily to the department during his assessment proceedings, it can be safely inferred that there was no intention to evade liability of tax. Thus, the revisionist could not be made liable for any penalty. Revision allowed - decided in favor of revisionist.
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