Vivek Chaudhary, J. - (1.) Heard learned counsel for revisionist and the learned standing counsel.
(2.) Present revision is filed for challenging the order dated 19.7.2013 of the Tribunal whereby the Tribunal has affirmed the penalty of Rs.6,38,124/- under Section 15-A (1) (o) of the U.P. Trade Tax Act, 1948.
(3.) The facts of the case are that revisionist has submitted his return and in the said return he has shown import of goods of Rs.79,76,551/- but had not submitted required form under which the same were imported. Treating the same to be in violation of provisions of law, penalty was imposed upon the revisionist firm. The revisionist firm challenged the same on the ground that there was no intent to evade any liability of tax. The said amount was duly declared in its books of business duly maintained by it and submitted. Therefore, once there was no intention to conceal or evade payment of tax, the penalty could not have been imposed.;