DTTR No. 15 of 2007 With Delay Cond. App. Nil / 07 Hon. Prafulla C. Pant, J. Hon. Dharam Veer, J. Mr. Sudhir Kumar, Brief Holder for the revisionist State. This is Application for condonation of delay in filing the trade tax revision under Section 11(1) of the U.P. Trade Tax Act, 1948 (as applicable to the State of Uttarakhand) read with Section 80 of the Uttaranchal VAT Act 2005. Heard. The delay in filing the appeal is 214 days, which is sufficiently explained in the affidavit filed by Mr. Khetal Vijay, Assistant Commissioner of Commercial Tax. Therefore, the application for condonation of delay is allowed. The delay is condoned. Also, heard on admission. Admit the Revision on following question of law: Whether, on the facts and the circumstances of the case, the learned Tribunal was justified in confirming the order of the appellate authority quashing the penalty imposed u/s 15(A)(1)(O) of the Act inspite of the fact that the goods entered into Uttaranchal through check post at Rudrapur (Uttaranchal) in contravention of provision of Section 28A in an attempt to evade tax and that the documents (invoice and Bilty) accompanying the goods were artificially prepared in such a way as if the movement of goods was within Uttaranchal (from Narsan to Haldwani)? Issue fresh notices to assessee / respondent M/s. Rana Steels. List this Revision in due course. ( D.V. J. ) (P.C. P., J.) 11.04.2008 11.04.2008 HN