SUNEET KUMAR,J. - (1.) Heard learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel, appearing for the opposite party.
(2.) The revisionist has preferred the instant revision against the order dated 4.5.2006, passed by Trade Tax Tribunal, Kanpur in Second Appeal No. 497 of 1999. The appellate authority has decided the batch of seven appeals for the assessment year 1991-1992 by a common order.
(3.) Proceedings were initiated against the revisionist in terms of Section 8D(6) of Trade Tax Act,1948, imposing penalty upon the revisionist for not depositing the tax deducted at source from the contractor under Section 8D(1) and (2) within the stipulated period as prescribed under Section 8D(3).;