https://www.taxtmi.com/caselaws?id=164315 Penalty under section 15A(1)(a) of the U.P. Trade Tax Act is attracted only where a dealer, without reasonable cause, fails to deposit tax shown as due before or with the return. Where monthly returns are filed in time and the dealer does not admit liability on the disputed turnover, the assessing authority must first resort to provisional assessment if it treats the return as incorrect. In the absence of such provisional assessment, non-deposit of the disputed tax by itself does not justify penalty, and the earlier view on this point is reaffirmed. en-us Thu, 19 Apr 2007 00:00:00 +0530 Tue, 22 Apr 2014 12:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164315 Penalty under section 15A(1)(a) of the U.P. Trade Tax Act is attracted only where a dealer, without reasonable cause, fails to deposit tax shown as due before or with the return. Where monthly returns are filed in time and the dealer does not admit liability on the disputed turnover, the assessing authority must first resort to provisional assessment if it treats the return as incorrect. In the absence of such provisional assessment, non-deposit of the disputed tax by itself does not justify penalty, and the earlier view on this point is reaffirmed. Case-Laws VAT and Sales Tax Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164315