2010 (11) TMI 887

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....y, Standing Counsel, RAJES KUMAR J.-The present revision arises from the order of the Tribunal dated March 27, 2003, relating to the assessment year 1996-97. The assessing authority passed the penalty order under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 (called the, "Act" for short) on December 2, 1997 on the ground that on October 1, 1996 when vehicle No. DL -IG/5076 was intercepted b....

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.... order dated December 2, 1997, under section 15A(1)(o) of the Act. The said application has been rejected by the Deputy Commissioner (Executive) on the ground that against the penalty order the applicant filed appeal which has been dismissed. Being aggrieved by the order of the Deputy Commissioner (Executive) dated July 31, 1999, the applicant filed appeal before the Tribunal. The Tribunal has ....

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....en illegally levied. Sri B.K. Pandey, learned standing counsel, submitted that in the penalty proceeding, despite the notice being issued, the assessee could not produce the books of account for verification and, therefore, the penalty has rightly been levied. He further submitted that the assessment order has been passed in the year 1999, subsequent to the penalty order, cannot be looked into ....

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....ch order and may pass such order with respect thereto as he thinks fit. (2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard. (3) No order under sub-section (1), shall be passed- (a) to revise an order, which is or has been the subject-matter of an appeal under section 9, or an order....