ASHWANI KUMAR MISHRA,J. - (1.) This revision is filed by the State challenging the orders passed by the first Appellate Authority, as well as the Tribunal, which holds that there was no intention on part of the assessee to evade payment of tax and therefore, penalty in terms of Section 54 (1)(14) of the U.P. Value Added Tax Act is not leviable.
(2.) Learned Counsel for the State submits that relevant forms had not been properly filled by the assessee, and therefore, there would be presumption that the assessee intended to evade payment of tax.
(3.) I have heard learned Standing Counsel and have perused the materials brought on record.;