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TMI Blog2016 (4) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax prepared on 13.3.2009 at Mumbai which was to be deposited at Agra and probably on account of some postal delay it reached to the authorities with a delay of six days. There is no dispute that the draft was got prepared on 13.3.2009 i.e. well within time and, as such, there was no reason for the revisionist to have delayed the deposit except for the bonafide delay which may have occurred in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 20.3.2009. It was deposited on 26.3.2009 i.e. with a delay of about six days. In view of the above delay even though the revisionist had deposited interest for the delayed period, a penalty of ₹ 16,50,000/- under Section 54(1)(1) of the U.P. VAT Act was imposed i.e. to the extent of 20% of the tax determined. The appeal and second appeal of the revisionist has been dismissed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me from Mumbai to Agra. In Sales/Trade Tax 335 of 2015 (Commissioner of Commercial Tax Vs. Rajendra Kumar Gupta Memorial Trust) wherein a similar question regarding imposition of penalty under Section 34 (8) of the Act came up for consideration this Court vide decision 24.7.2015 held that in a case where the assessee had deposited the entire amount along with interest and the department had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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