BIHARI ENGINEERING WORKS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) THESE two trade tax revisions have been filed by the dealer under Section 11 of the U.P. Trade Tax Act, 1948 (in 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.

(2.) HEARD Sri S.D. Singh, learned Counsel for the revisionists -applicants and Sri K.M. Sahai, learned Standing Counsel for the department.

(3.) THE assessing authority while dealing with the assessment for the year 1979 -80 raised objections with regard to the various 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 28,1983. The appeal filed by the dealer with regard to the penalty for both the assessment years was dismissed by the Assistant Commissioner (Judicial), vide order dated December 13, 1985. Against the same two second appeals were filed which have also been dismissed by the Tribunal by order dated May 10, 2001. Aggrieved by the same the present revisions have been filed.