1997 (8) TMI 506

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..... e at Bank of Baroda, Dhamaura, was given by the assessee to its assessing authority. The said cheque was, however, not deposited in the State Bank by the sales tax authorities prior to October 3, 1983. The said cheque was, however, encashed on November 1, 1983. Meanwhile on October 31, 1983 the assessing authority initiated the proceedings under section 15-A(1)(qq) of the U.P. Sales Tax Act, 1948 .....

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..... ibunal that there was no sufficient funds available in the bank account of the assessee is without any basis and without any material. Neither the cheque was dishonoured nor it was returned to the department with the endorsement that there was no sufficient funds in the account of the applicant, as such the order dated July 17, 1989 is hereby quashed and set aside. The penalty order passed by the .....

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