P.K.Jain, J. - (1.) These two revisions have been filed against the common order passed by the Tribunal allowing the second appeal of the department and upholding the order of the assessing authority imposing penalty under Section 15-A(l)(a) of the U.P. Trade Tax Act, 1948 (hereinafter called as "the Act").
(2.) In the assessment year 1997-98 the assessee could not deposit the admitted tax for the months of June, 1997 and July, 1997. An application as contained in annexure 1 was moved for extension of time on the ground of financial constraint and further on the ground that the company has submitted a revival proposal to the B.I.F.R. and is waiting its order on the proposal. It was stated in the application that being a sick company raising outside funds for the current operation was quite impossible. This application was moved on September 8, 1997 and was rejected on September 9, 1997 and simultaneously by the same order penalty to the tune of Rs. 1,88,250 for the month of June, 1997 and Rs. 1,97,930 for the month of July, 1997 was imposed. It further appears that after the said penalty order was passed the revisionist had deposited the entire amount of tax due along with interest.
(3.) Two separate appeals against the penalty order, being Appeal Nos. 1571 of 1997, and 1572 of 1997 were filed which were dismissed by the Deputy Commissioner (Appeals), Trade Tax, Moradabad, considering the financial constraint of the assessee and relying upon a decision of this Court rendered in Western India Match Co. Ltd. v. Commissioner of Sales Tax [1990] 76 STC 421 (All.) ; 1989 UPTC 1074. Certain other decisions were also referred to by the appellate authority.;