RAJES KUMAR,J. - (1.) 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 Tribunal dated August 3, 1999 relating to the assessment year, 1989 -90 under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the Central Act').
(2.) BY the impugned order, the Tribunal has deleted the penalty under Section 10A of the Central Act, which was levied by the assessing authority for the violation of Section 10(b) of the Central Act. The assessing authority levied the penalty under Section 10A of the Central Act on the ground that the dealer/opposite party (hereinafter referred to as 'the dealer') had imported electrical goods, machinery, socket and PP rings from outside the State of U. P. for Rs. 8,36,626 and issued form C in respect thereof, while the dealer was not registered under the Central Act for the aforesaid items. The assessing authority levied the penalty to the extent of Rs. 1,26,364. First appeal filed by the dealer was dismissed. Dealer filed second appeal before the Tribunal, which has been allowed. The Tribunal held that the dealer has furnished the detail of four form C before the assessing authority and no objection has been raised by the assessing authority and there was no false representation on behalf of the dealer. Heard learned Counsel for the parties.
(3.) LEARNED Standing Counsel submitted that the order of the Tribunal is patently erroneous. He submitted that admittedly the dealer was not registered for the impugned items, which were imported from outside the State of U. P. and in respect of which form C were issued. He further submitted that merely because the details of the form C were furnished informing the import of the alleged goods, it cannot be said that there was bona fide on the part of the dealer.;