1986 (1) TMI 371

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..... aised on behalf of the Revenue in the instant revision is: "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal was justified in their majority judgment to hold that the assessee was not liable to any penalty under section 15-A(1) of the Act in spite of the decision of the High Court in the case of United Traders, Rudrapur v. Commissioner of Sales Tax, U.P. 1984 AT .....

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..... essee has acted under a bona fide belief that he would be getting payment from the electricity department and it was on that expectation he issued a cheque in favour of the Sales Tax Department. As soon as the assessee came to know about the dishonour of the cheque, he immediately deposited the amount and also paid the interest. Whether the assessee acted mala fide or bona fide is a question of fa .....

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