- (1.) The 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 the Tribunal dated May 22, 2003 for the assessment year 1987-88, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 10A of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act").
(2.) The brief facts of the case are that the assessee/opposite-party (hereinafter referred to as "the assessee") was registered under the Central Sales Tax Act for toilet soap, washing powder and confectionery and was entitled to purchase the aforesaid items against form C. During the year under consideration, the assessee had issued form C for the purchase of agarbatti, ayurvedic medicine, cosmetics, toilet goods and feeder, for which admittedly, the assessee was not registered. The assessing authority issued the notice under section 10A read with section 10(b) of the Central Act to show cause why penalty may not be levied for the issue of form C in respect of those goods which are not mentioned in the registration certificate. The assessing authority levied the penalty under section 10A of the Central Act at Rs. 53,405 on the ground that the form C has been misused and there was mens rea in issuing form C.
(3.) Being aggrieved by the order of the assessing authority, the assessee filed an appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal and deleted the penalty. The order of the Deputy Commissioner (Appeals) has been confirmed by the Tribunal.;