TMI Blog2012 (4) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... d set aside the same and, remit back the matter to the Tribunal for consideration whether penalty is at all leviable in case where deductions made have been deposited, but belatedly and, if so, whether penalty imposable for such a crime can be equated with the crime of not deducting or with not depositing after deduction; as well as what should be the rational penalty to be imposed for delay in depositing deducted tax with reasons in support thereof - Commercial Tax Revision Nos. 85 - 86 of 2011 - - - Dated:- 17-4-2012 - BARIN GHOSH C.J. AND DHYANI U.C., J. For the Appellant : B.R. Garg with A.K. Bishnoi For the Respondents : K.P. Upadhyay, Additional Chief Standing Counsel for State, JUDGMENT :- The judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of the tax deducted. The appellate authority for some reasons recorded, reduced the penalty to the tune of ten per cent of the deducted tax. The Revenue as well as the revisionists approached the Tribunal. The appeals preferred by the revisionists have been rejected, whereas appeals preferred by the Revenue have been allowed. The Tribunal while allowing the appeals of the Revenue recorded identical finding, one of which is as follows: The contractee-Department in year 2005-06 for the period from April 1, 2005 to September 30, 2005 has deposited the amount of TDS against the consideration paid to the contractors for the months from April, 2005 to September, 2005 with delay of seven days, three months 26 days, two months 26 days, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,15,820 35% 1,10,537 In view of the above, appeals filed by the Department (except Appeal No. 145 of 2010) are liable to be partly allowed and the appeals filed by the contractee-department are liable to be dismissed. In the present revision applications, the revisionists have raised principally three questions, namely, that, in terms of the provisions contained in section 8D of the Uttaranchal Trade Tax Act and section 35 of the Uttarakhand VAT Act, penalty is leviable in two circumstances, namely, that when no tax is deducted or when tax is deducted and not deposited. It is being contended that a look at the law made by the legislators would amply make it clear that, if deduction is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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