1985 (11) TMI 234

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....Commissioner, Sales Tax, U. P. against the judgment dated 26-4-1985, passed by the Sales Tax Tribunal, Ghaziabad relating to assessment years 1981-82 U. P. and 1981-82 Central. Since all the three revisions arise out of a common order passed by the Tribunal they are being disposed of by a common judgment. 2. Briefly stated the facts of the case are that the respondent-assessee filed U. P. and Cen....

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....e the tax due for the month of October, 1981 and December 1981 was not deposited within the time prescribed by law, penalty proceedings under Section 15-A (1) of the Sales Tax Act (hereinafter referred to as the Act) were initiated and a penalty of ₹ 50,000/-, ₹ 25,000/• and ₹ 75,UuO/- respectively was imposed. The assessee-respondent preferred first appeals and the first ap....

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.... the merits of the case it is expedient to refer to Section 15-A (1) (a) which is as under : "15-A. Penalties in certain cases. - (i) If the assessing authority is satisfied that any dealer or other person : (a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under ....

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.... Tribunal that it was only a week thereafter that part payments were received from the Electricity Board and the assessee-respondent without much delay deposited the tax due along with the interest thereon and in view of the aforesaid fact the Tribunal came to the conclusion that there was reasonable cause shown by the assessee-respondent and the imposition of penalty was not justified. The findin....