TMI Blog1985 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... 85, passed by the Sales Tax Tribunal, Ghaziabad relating to assessment years 1981-82 U. P. and 1981-82 Central. Since all the three revisions arise out of a common order passed by the Tribunal they are being disposed of by a common judgment. 2. Briefly stated the facts of the case are that the respondent-assessee filed U. P. and Central monthly returns for the month of October, 1981 on 27-11-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot deposited within the time prescribed by law, penalty proceedings under Section 15-A (1) of the Sales Tax Act (hereinafter referred to as the Act) were initiated and a penalty of ₹ 50,000/-, ₹ 25,000/ and ₹ 75,UuO/- respectively was imposed. The assessee-respondent preferred first appeals and the first appellate authority reduced the penalty to ₹ 21,000/-. ₹ 12,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which is as under : 15-A. Penalties in certain cases. - (i) If the assessing authority is satisfied that any dealer or other person : (a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act before furnishing the return or along with the return, as require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Electricity Board and the assessee-respondent without much delay deposited the tax due along with the interest thereon and in view of the aforesaid fact the Tribunal came to the conclusion that there was reasonable cause shown by the assessee-respondent and the imposition of penalty was not justified. The findings recorded by the Tribunal are the findings based on materials on the record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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