UP Trade Tax- Refund Due From Assessment Proceedings Doesn’t Exempt Tax Deposit Liability: Allahabad HC

Kashi Ram Ved Prakash Vs Commissioner of Commercial Tax U.P. (Allahabad High Court) In the case of Kashi Ram Ved Prakash v. Commissioner of Commercial Tax U.P., the Allahabad High Court examined penalties under Section 15 A (1)(qq) of the UP Trade Tax Act. The dispute arose from the assessment proceedings for the assessment year 1988-89. The tribunal had set aside the order of the first appellate authority and allowed the department’s appeal, prompting the revisionist to approach the High Court. The central issue revolved around whether the revisionist, Kashi Ram Ved Prakash, was liable ...