Section 54, read with sections 50 and 51, of the Uttar Pradesh Value Added Tax Act, 2008

section 54(1)(14) on ground that column No. 6 of Form No. 38 was not filled up and Tribunal after recording a finding that there was no intention of assessee to evade payment of tax deleted penalty, order of Tribunal could not be interfered with, unless finding was perverse
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[2014] 52 taxmann.com 212 (Allahabad)
HIGH COURT OF ALLAHABAD
Commissioner of Commercial Tax
v.
Dabur India Ltd.*
SURYA PRAKASH KESARWANI, J.
SALES/ TRADE TAX REVISION NO. 441 OF 2014
STRE NOS. 442 TO 445, 447, 448, 450
451, 453, 455, 463 TO 465, 467
507 TO 509 OF 2014
SEPTEMBER  25, 2014
Section 54, read with sections 50 and 51, of the Uttar Pradesh Value Added Tax Act, 2008 and rules 54, 55 and 56 of the Uttar Pradesh Value Added Tax Rules, 2008 - Offences and penalties - Whether non filling up of column No. 6 of Form No. 38 cannot be sole ground to impose penalty under section 54(1)(14) - Held, yes - Assessing Authority had imposed penalty upon assessee under section 54(1)(14) on ground that column No. 6 of Form 38 accompanied with goods under transport was not filled up and left blank - Tribunal after recording a finding that there was no intention of assessee to evade payment of tax deleted penalty - Whether order of Tribunal could not be interfered with, unless finding was perverse or it was based on consideration of irrelevant material or non consideration of relevant material - Held, yes [Para 15] [In favour of revenue]