High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax, U.P. Lucknow v. S/S Executive Engineer Vyut Nirman Khand - SALES/TRADE TAX REVISION DEFECTIVE No. 285 of 1999  RD-AH 7127 (7 December 2005)
Hon'ble Rajes Kumar, J
Heard counsel for the parties..
By the impugned order, Tribunal has deleted the penalty levied under section 8-D (6) of the Act.
Opposite party is a Government undertaking and engaged contractor for execution of the contract work. In accordance to Section 8-D (6) of the Act, the opposite party has to deduct the tax from the payment made to the contractor and deposit the amount. It appears that during the year under consideration, the amount could not be deducted and therefore, penalty under section 8-D (6) was levied. Opposite party contended that Section 8-D has been made effective from 26th April, 1987 when the civil contract has been made taxable. He submitted that due to lack of knowledge about the provision, the amount could not be deducted. However, when the provision came in the knowledge, the amount has been deducted from August, 1988. Tribunal accepted the explanation of the dealer and deleted the penalty. I do not find any error in the order of the Tribunal, which is based on the material on record.
In the result, revision fails and is, accordingly, dismissed.
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