JUDGMENT :

RITU BAHRI, C.J.

1. The present revisions have been filed by M/s Packaging India Pvt. Ltd against the order dated 19.04.2011 passed by the Commercial Tax Tribunal, Uttarakhand Haldwani Branch, whereby the second appeals of the present revisionist filed against the order dated 18th March, 2010 passed by the Joint Commissioner (Appeals) under Section 51 of the Uttarakhand Value Added Tax Act, 2005 have been dismissed.

2. Since common question of law is involved in the present case, the facts of CTR No. 57 of 2011 M/s Packaging India Pvt. Ltd. vs. Commissioner, Trade Tax, Uttarakhand, Dehradun are being referred to.

3. The present revisionist is a dealer engaged in manufacture and sales of flexible packaging material (laminates and pouches) including scrap thereof and is duly registered as a manufacturer under the Uttarakhand Value Added Tax Act, 2005 and under the Central Sales Tax Act, 1956. The dealer has filed monthly returns belatedly and has delayed in deposition of admitted tax payable under the provisions of Provincial and Central Act for the months of August, 2008, October, 2008, November, 2008 and February, 2009.

4. The Assessing Authority imposed the penalty against t