2007 (5) TMI 589

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....reporter but in view of the fact that the revision has been admitted vide order dated August 29, 2000 the delay stands condoned. The revision is therefore being heard. Heard learned Standing Counsel and Sri S.D. Singh, learned counsel for the opposite party-dealer. The dispute relates to the penalty proceedings under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 (in short, referred to as....

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....s being transported to the factory site to be utilised for manufacturing of tin boxes. The assessing officer found the violation of the provisions of section 28A of the Act and that there was intention to evade tax and accordingly, imposed penalty equivalent to 40 per cent of the value of the goods. Upon appeal by the dealer, the Assistant Commissioner (Judicial) by order dated December 27, 1995 h....

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....ribunal relied upon the Division Bench decision of this court in the case of Jain Shudh Vanaspati Ltd., Ghaziabad v. State of U.P. reported in [1983] 53 STC 54; [1983] UPTC 198. Learned Standing Counsel has sought to argue that once there was violation of section 28A of the Act, the penalty under section 15A(1)(o) of the Act was to be automatically levied and therefore the order of the assessin....