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 November 28, 2000 relating to the assessment year 1997 -98 by which the Tribunal has confirmed the penalty levied under Section 15A(1)(g) of the Act at Rs. 4,800.
(2.) BRIEF facts of the case are that the applicant was running sweetmeat shop. This is first year of business. The applicant was brought on record on the basis of the survey dated May 5, 1997. At the time of survey one Sri Pramesh Chandra Gupta was present. As per survey report he told that per day sale was Rs. 400 only. Immediately, after the survey, the applicant Sri Naresh Chandra Gupta filed reply dated June 10, 1997 stating therein that inadvertently in the survey report the name of Sri Pramesh Chandra Gupta has been mentioned as proprietor. It was also stated that the business was started one month back and per day sale was Rs. 300 and by mistake it was mentioned at Rs. 400. It was submitted that he himself manufactures goods and since the sale is less, he had not employed any person. Since Sri Pramesh Chandra Gupta, who was present at the time of survey had no concern with the business, he told about the affairs of the business in his own way, which is not acceptable to the applicant. For the assessment year, 1997 -98, the applicant has been assessed to tax on the gross turnover of Rs. 1,60,000 vide order dated August 25, 1999. After the assessment order, show -cause notice was issued asking the applicant to appear on September 24, 1999. The applicant filed the reply to the show -cause notice stating therein that since the turnover was below the taxable limit, registration could not be applied. The assessing authority, however, has not accepted the plea of the applicant and vide order dated September 30, 1999 levied the penalty at Rs. 4,800 under Section 15A(1)(g) of the Act. Penalty order has been confirmed in first appeal and by the Tribunal.
(3.) HEARD learned Counsel for the parties.;