A.P.Misra, J. - (1.) The present revision arises out of the proceeding under Section 15-A(1)(c) of the U.P. Sales Tax Act. The assessing authority imposed a penalty of Rs. 8,000 for the assessment year 1982-83.
(2.) In appeal filed by the assessee, the Assistant Commissioner (Judicial), Sales Tax, allowed the appeal in part and reduced the amount of penalty to Rs. 1,000. Aggrieved, both the applicant and the department preferred second appeals before the Sales Tax Tribunal. The Tribunal by means of its order dated 10th October, 1985, dismissed the appeal filed by the applicant and allowed the appeal filed by the department. By virtue of the said order, the Tribunal restored the penalty as fixed by the assessing authority. The present revision is confined to the later part of the case by virtue of which the Tribunal allowed the appeal of the department. It is significant to mention here that the present proceeding was initiated on account of concealment detected when the (S.I.B.) seized the account books of the assessee. Exhibit No. 8 and exhibit No. 7 reflected concealment of sales tax. Apart from this, some other papers were also detected. The suppression of these details clearly reflected the concealment of sales tax made by the applicant.
(3.) The question which arises is whether the penalty should be worked out on the basis of the actual concealment found or on the basis of the difference between the returned turnover and the assessed turnover.;