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of <h1>Allahabad HC reduces penalty under U.P. Trade Tax Act, finding no intent to evade tax.</h1> <h3>Sri Mewa Lal & Sons Versus Commissioner of Trade Tax</h3> The Allahabad HC reduced a penalty under Section 15-A (1) (o) of the U.P. Trade Tax Act from Rs. 37,217 to Rs. 1,000, finding no evidence of intent to ... - The Allahabad High Court reduced a penalty imposed under Section 15-A (1) (o) of the U.P. Trade Tax Act from Rs. 37,217 to Rs. 1,000. The court found that the penalty was unjust as there was no evidence of intent to evade tax while transporting goods without Form 31/32. The penalty orders were quashed, and any amount deposited was to be refunded to the revisionist.
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