SAHAYAK SAMAGRI PRABANDHAK (ASTT MATERIAL MANAGER) CHARBAGH Vs. COMMISSIONER U P COMMERCIAL TAX LUCKNOW

JUDGEMENT

(1.) Heard Shri B. K. Shukla, learned counsel for the revisionist and Shri Rohit Nandan Shukla, learned Additional Chief Standing Counsel for the State.

(2.) This revision was admitted on the following question of law:-

(3.) The revisionist herein is an Assistant Material Manager, Rail Electrification under the Indian Railways. The revisionist registered under the VAT Act, 2008 for the relevant year used to deposit the TDS deducted by it from the payment made in relation to works contracts. The TDS for the month of April, May, July, August and October, 2008 amounting to Rs.30,82,964.00 was deposited with delay of 94, 63, 55, 24 and 39 days allegedly on account of officials being busy in an ensuing inspection and on account of shortage of staff. On account of delayed deposit of TDS penalty to the extent of 200% of the TDS, amounting to Rs. 61,65,928/- was imposed by the Assessing Authority under Section 34(8) of the Act, 2008. The revisionist claims to have deposited Rs.15,41,482/- on 11.07.2013 as 25% of the penalty imposed. Interest under Section 34(9) on the delayed deposit of TDS had also not been deposited which was deposited only on 30.01.2013 i.e. after the passing of the penalty order on 03.01.2013.