ANSHUMAN SINGH, J.

( 1 ) THESE two revisions are directed at the instance of the Commissioner of Sales Tax, Lucknow, against the judgment dated 19th June, 1985, passed by the Sales Tax Tribunal, Ghaziabad, relating to assessment year 1974-75 (two parts ). Since both the revisions arise out of a common order, they are being disposed of by a common judgment.

( 2 ) THE Assistant Commissioner (Assessment) issued notice under Section 15-A (1) (a) of the U. P. Sales Tax Act (hereinafter referred to as the Act) to the respondent-assessee for not depositing the admitted tax for the quarters ending September and December, 1974, within the time prescribed by law. In reply to the said notice the respondent-assessee contended that it had no intention to evade the tax or not to deposit the admitted tax intentionally but since it was not in a position to deposit the admitted tax because of the financial condition and as such no penalty should be imposed. The explanation offered by the assessee was not accepted by the assessing authority and the penalty was imposed. The respondent-assessee preferred appeals against the said imposition of penalty and the amount of penalty was reduced by the first

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