https://www.taxtmi.com/caselaws?id=160502 A vires challenge to section 8-D(1) of the U.P. Trade Tax Act, 1948 was held not entertainable in revisional proceedings, as the statutory authority and the revisional court were bound to apply the provision and could not question its constitutional validity; the challenge therefore failed. On penalty under section 8-D(6), the failure to deduct tax at source justified invocation of the provision, but the penalty order was unsustainable because no reasons were recorded for fixing the quantum at an amount equal to the tax deductible. The penalty order was set aside and the matter remitted for fresh adjudication. en-us Fri, 13 Oct 2000 00:00:00 +0530 Thu, 19 Dec 2013 13:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160502 A vires challenge to section 8-D(1) of the U.P. Trade Tax Act, 1948 was held not entertainable in revisional proceedings, as the statutory authority and the revisional court were bound to apply the provision and could not question its constitutional validity; the challenge therefore failed. On penalty under section 8-D(6), the failure to deduct tax at source justified invocation of the provision, but the penalty order was unsustainable because no reasons were recorded for fixing the quantum at an amount equal to the tax deductible. The penalty order was set aside and the matter remitted for fresh adjudication. Case-Laws VAT and Sales Tax Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160502