- (1.) Heard Sri Bipin Kumar Pandey, learned Standing Counsel for the revisionist as well as Sri Nishant Mishra, learned counsel for the respondent.
(2.) By means of this revision the revenue has assailed the order dated 15.02.2013, passed by the Trade Tax Tribunal in the Second Appeal No. 553 of 2011, whereby the appeal preferred by the respondent has been allowed and the order passed by the first Appellate Authority has been set aside. This revision relates to assessment year 2009-10.
(3.) The revision has been admitted by order dated 12.07.2013, on the following question of law : (i) Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in deleting the penalty levied under Section 54(1)(14) of U.P. Value Added Tax Act, 2008? ;