SAUMITRA DAYAL SINGH,J. - (1.) Heard Sri Krishna Agarwal, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned counsel for the respondent-revenue.
(2.) Present revision has been filed by the assessee against the order passed by the Trade Tax Tribunal Noida dated 19.3.2008 by which Appeal No.36 of 2006 filed by the applicant-assessee for A.Y. 2004-05, has been partly allowed and the amount of the original award passed under Section 15-A-(1) (O) of U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act), of Rs.10,80,000/-, has been reduced to its half i.e. Rs.5,40,000/-.
(3.) The present revision has been pressed on the following question of law:- "(ii) Whether, in the absence of any intention to evade payment of tax, a mere technical defect in Form-31 warrants imposition of penalty U/s 15 (A) (o) of the Act?";