https://www.taxtmi.com/caselaws?id=175797 Penalty under Section 15-A(1)(o) of the U.P. Trade Tax Act was held unsustainable where the assessee produced Form 31 before the seizure order and the record contained no finding that the forms were false, forged, or unrelated to the goods. The absence of any adverse finding on document genuineness or intention to evade tax meant the essential conditions for invoking the penal provision were not satisfied, and the penalty was deleted in favour of the assessee. en-us Wed, 13 Jan 2010 00:00:00 +0530 Sat, 05 Dec 2015 12:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175797 Penalty under Section 15-A(1)(o) of the U.P. Trade Tax Act was held unsustainable where the assessee produced Form 31 before the seizure order and the record contained no finding that the forms were false, forged, or unrelated to the goods. The absence of any adverse finding on document genuineness or intention to evade tax meant the essential conditions for invoking the penal provision were not satisfied, and the penalty was deleted in favour of the assessee. Case-Laws Wealth-tax Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175797