1986 (1) TMI 371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Sales Tax Tribunal, Lucknow, has come to this Court under section 11(1) of the Act. The question raised on behalf of the Revenue in the instant revision is: "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal was justified in their majority judgment to hold that the assessee was not liable to any penalty under section 15-A(1) of the Act in spite of the decisi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al has recorded a categorical finding that there was no mala fide on the part of the assessee and the assessee has acted under a bona fide belief that he would be getting payment from the electricity department and it was on that expectation he issued a cheque in favour of the Sales Tax Department. As soon as the assessee came to know about the dishonour of the cheque, he immediately deposited the....