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2019 (9) TMI 1103 - ALLAHABAD HIGH COURTImposition of penalties u/s 15-A(1)(a) of the U.P. Trade Tax Act, 1948 - voluntary delayed deposit of entry tax - HELD THAT:- Revisionist have stated that a huge amount was spent in paying the statutory liability to the Cane Growers and also that during the said period they had purchased new machinery which had incurred huge liability and therefore they deposited the amount of tax, but there was some delay and therefore they are fully covered with the provisions contained in Section 15-A (1)(a) of the Trade Tax Act - Therefore, I am of the considered view that a reasonable cause has been shown for not depositing the tax within the prescribed time. The order of the Commercial Tax Tribunal dated 25.05.2005 in this regard is therefore, set-aside. Revision allowed.
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