NARESH CHANDRA GUPTA Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of Tribunal dated November 28, 2000 relating to the assessment year 1997 -98 by which the Tribunal has confirmed the penalty levied under Section 15A(1)(g) of the Act at Rs. 4,800.

(2.) BRIEF facts of the case are that the applicant was running sweetmeat shop. This is first year of business. The applicant was brought on record on the basis of the survey dated May 5, 1997. At the time of survey one Sri Pramesh Chandra Gupta was present. As per survey report he told that per day sale was Rs. 400 only. Immediately, after the survey, the applicant Sri Naresh Chandra Gupta filed reply dated June 10, 1997 stating therein that inadvertently in the survey report the name of Sri Pramesh Chandra Gupta has been mentioned as proprietor. It was also stated that the business was started one month back and per day sale was Rs. 300 and by mistake it was mentioned at Rs. 400. It was submitted that he himself manufactures goods and since the sale is less, he had not employed any person. Since Sri Pramesh Chandra Gupta, who was present at the time of survey had no concern with the business, he told about the affairs of the business in his own way, which is not acceptable to the applicant.

(3.) HEARD learned Counsel for the parties.