Trade tax penalty for procedural breach failed where records were maintained, no tax evasion intent was shown, and form issuance was refused.

Penalty for breach of trade tax procedural requirements was found unsustainable because the coal import was duly recorded in the assessee's books, the books were accepted, the coal was bought for use as fuel rather than resale, and the facts showed no intent to evade tax. Compliance with the prescribed form was also frustrated because the authority had earlier refused to issue it. On that factual foundation, the Tribunal's deletion of penalty did not give rise to any question of law, so revisionary interference was not warranted.

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Issues: Whether penalty under section 15-A(1)(o) of the U.P. Trade Tax Act, 1948 was exigible on the facts, and whether the revision disclosed any question of law warranting interference under section 11 of the U.P. Trade Tax Act, 1948.

Analysis: The import of coal was duly recorded in the assessee's books of account, and those books were accepted. Coal was purchased for use as fuel and not for resale, and the circumstances showed no intention to evade tax. The assessee was also prevented from producing form XXXI at the time of delivery because the authority had earlier declined to issue it. The Tribunal's findings were based on appreciation of evidence and material on record and did not raise any legal question.

Conclusion: Penalty was not exigible, and no question of law arose for interference in revision.

Final Conclusion: The revision failed and was dismissed because the Tribunal's deletion of penalty rested on sustainable factual findings showing absence of tax evasion.

Ratio Decidendi: Penalty for breach of trade tax procedural requirements is not sustainable where the goods are accounted for, no intent to evade tax is found, and compliance was frustrated by the authority's own refusal to issue the requisite form.

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