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TMI Blog2013 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... - Impugned penalty notice is unsustainable under the law - Following decision of Mawana Sugars Ltd. vs. Deputy Commissioner, Commercial Tax and others [2013 (6) TMI 28 - ALLAHABAD HIGH COURT] - Decided in favour of assessee. - Writ Tax No.-386 of 2012 - - - Dated:- 3-7-2013 - Prakash Krishna And Manoj Kumar Gupta,JJ. For the Petitioner : Aditya Pandey For the Respondent : C. S. C. ORDER 1. By means of the present writ petition, the petitioner who is a registered dealer challenged the legality and validity of the penalty notice issued under section 12(5) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as 'the Act'). 2. It is desirable to have the background facts of the case. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t due to the petitioner has been adjusted for the subsequent assessment year and a sum of Rs.85297-00 has been refunded, Rs.63520-00 has been adjusted. 4. The principal contention of the learned counsel for the petitioner is that taking the averments made in the penalty notice as correct, no penalty is leviable. He submitted that the petitioner should not be relegated of the statutory remedy by way of appeal. In reply learned standing counsel submits that the writ petition is liable to be dismissed as it is premature. No penalty order has been passed. 5. Considered the respective submissions of learned counsel for the parties and perused the record. The basic facts are not in dispute. It was not disputed and could not be disputed by lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to our notice a judgement of this court in Mawana Sugars Ltd. vs. Deputy Commissioner, Commercial Tax and others reported in 2013 NTN (Vol.52)-137. This court has held that section 12 has no universal application and will not apply to sales made within the same local area where there is no intention on part of the purchaser to take goods to another local area. It has been further held in that case that the petitioner therein is not liable to pay any entry tax and that the petitioner therein has not committed any error if it has not collected entry tax on said sales. The said writ petition was also filed challenging the penalty notice. 7. We find that the controversy on hand is squarely covered by the aforesaid decision of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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