TARUN AGARWALA, J. - These six revisions filed under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") are directed against the proceedings initiated under section 15A(1)(a) of the Act for the non-deposit of the entry tax within the stipulated period.

The brief facts leading to the filing of the revisions is, that the applicant is engaged in the manufacture and sale of sugar and its bye-product. By U.P. Act No. 30 of 2007, section 4A was inserted in the U.P. Tax on Entry of Goods Act, wherein the manufacturer was authorised to collect the entry tax at the time of delivering the goods to a person. It transpires that for the month of September 2000 to February 2001, the applicant had not deposited the entry tax within the prescribed time but subsequently deposited the amount along with interest at 24 per cent per annum. However, a notice was issued by the competent authority under section 15A(1)(a) of the Act to show cause, as to why, penalty should not be imposed upon the applicant for not depositing the entry tax within the specified period.

The applicant submitted a reply and showed reasonable cause indicating that on account of financial