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TMI Blog2007 (5) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay stands condoned. The revision is therefore being heard. Heard learned Standing Counsel and Sri S.D. Singh, learned counsel for the opposite party-dealer. The dispute relates to the penalty proceedings under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 (in short, referred to as, the Act ). The question of law sought to be raised is as to whether the Trade Tax Tribunal was leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer found the violation of the provisions of section 28A of the Act and that there was intention to evade tax and accordingly, imposed penalty equivalent to 40 per cent of the value of the goods. Upon appeal by the dealer, the Assistant Commissioner (Judicial) by order dated December 27, 1995 held that even though there was violation of the provisions contained in section 28A of the Act but at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Ghaziabad v. State of U.P. reported in [1983] 53 STC 54; [1983] UPTC 198. Learned Standing Counsel has sought to argue that once there was violation of section 28A of the Act, the penalty under section 15A(1)(o) of the Act was to be automatically levied and therefore the order of the assessing officer ought to be maintained. Having considered the submission and having perused the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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