TMI Blog2011 (1) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the disposal of appeal. The appellate authority is further directed to decide the appeal expeditiously preferably within a period of four weeks from the date of presentation of a certified copy of this order. - 17 of 2011 - - - Dated:- 21-1-2011 - RAJES KUMAR J., J. RAJES KUMAR J. This revision under section 11 of the U.P. Trade Tax Act, 1948 is directed against the order of the Tribunal dated January 13, 2011. Heard Sri S.P. Gupta, senior advocate, assisted by Sri R.R. Agrawal, appearing on behalf of the applicant and Sri B.K. Pandey, learned standing counsel. The writ petition was presented as fresh on January 18, 2011. On that day, learned standing counsel has been directed to look into the matter and the case has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the said order, the present revision has been filed. The learned counsel for the applicant submitted that levy of penalty is patently illegal. He submitted that penalty has been levied without passing any assessment order. The agent has only booked the order with the applicant for the purchase of certain quantity of sugar. Subsequently, on the instruction of the agent, the goods have been sold to the various parties situated outside the State of U. P. in respect of which invoices have been raised by the applicant directly in favour of ex-U.P. parties. Therefore, the sale was to the ex-U.P. parties in the course of inter-State sales as the movements of the goods from the factory of the applicant to outside the State of U.P. took place i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for. Having heard learned counsel for the parties, I have given anxious consideration to the rival submissions. Having regard to the facts that no assessment order has been passed and present is the case of penalty and considering the entire facts and circumstances and financial hardship, the order of the Tribunal requires little modification. As per order of the Tribunal, the applicant is required to deposit Rs. 29,45,129. In case if the applicant deposits Rs. 15 lacs within a period of one week, the recovery proceeding for the balance amount shall remain stayed till the disposal of appeal. The appellate authority is further directed to decide the appeal expeditiously preferably within a period of four weeks from the date of presentat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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