https://www.taxtmi.com/caselaws?id=164299 Penalty under section 13A(4) of the U.P. Trade Tax Act was held unsustainable where the appellate authority had found the penalty order to be a printed pro forma passed without application of mind and had accepted the absence of material showing intention to evade tax. The Tribunal erred in reversing that relief by relying on Notification No. 6561 dated 12 September 1986 without dealing with those defects or the finding on mens rea. A penalty order must be supported by consideration of all material bearing on liability, and an arbitrary fixation of penalty could not stand. The Tribunal's order restoring and enhancing the penalty was set aside in favour of the assessee. en-us Thu, 10 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 10:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164299 Penalty under section 13A(4) of the U.P. Trade Tax Act was held unsustainable where the appellate authority had found the penalty order to be a printed pro forma passed without application of mind and had accepted the absence of material showing intention to evade tax. The Tribunal erred in reversing that relief by relying on Notification No. 6561 dated 12 September 1986 without dealing with those defects or the finding on mens rea. A penalty order must be supported by consideration of all material bearing on liability, and an arbitrary fixation of penalty could not stand. The Tribunal's order restoring and enhancing the penalty was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164299