2007 (12) TMI 415

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.... short, referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal Bench-II, Kanpur passed in Second Appeal No. 490 of 1986 and 491 of 1986 relating to assessment years 1979-80 and 1980-81, respectively. They arise out of the proceedings for penalty under section 4B(5) of the Act. Heard Sri S.D. Singh, learned counsel for the revisionists-applicants and Sri K.M. ....

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....purchases made on the ground that recognition certificate was only for manufacturing of iron and steel and it had nothing to do with road equipments. Accordingly penalty notice was also issued under section 4B(5) of the Act. The assessing authority imposed the penalty of Rs. 24,000 for the assessment year 1979-80 and a penalty of Rs. 8,000 for the assessment year 1980-81, vide order dated December....

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.... recognition certificate contained the specific words "iron and steel" or also the words "road equipment" as the items which were sought to be manufactured and sold by the dealer. The application form originally mentioned "road equipments". However the same has been scored out and "iron and steel" has been mentioned at Serial No. 6 of the application form. F....

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....ecords and also from the finding recorded by the authorities and the Tribunal it is very difficult to prima facie hold that any tampering was done with the records. Even if it had been done, it is not going to help the dealer. At no stage, was any recognition certificate issued to the dealer for manufacturing and sale of "road equipments". Further it has been recorded by the Tribunal tha....