ASHWANI KUMAR MISHRA,J. - (1.) Tribunal has condoned the delay of three days under Section 8(d)(6) of the U.P. Trade Tax Act, in view of the fact that assessee has deposited the amount with interest. It is further recorded that the assessee herein is a Government of India Undertaking, and there is no deliberate intent on its part to delay it. In such circumstances, this Court finds no good ground to interfere with the view taken by the Tribunal, and the question of law is answered by holding that in the facts of the present case, the Tribunal was justified in setting aside the penalty.
(2.) The revision is, accordingly, consigned to records.;