COMMISSIONER OF SALES TAX U.P. LUCKNOW vs MOOL CHAND SHYAM LAL, BELANGANJ, AGRA

The Supreme Court held that under Section 15A(1)(qq) of the U.P. Sales Tax Act, 1948, a penalty can be imposed for the excess realization of tax, but such realization must be strictly as tax and not in any other manner. The Court clarified that while the excess amount charged contravened the Control Order, it did not automatically warrant a penalty unless it was proven that the excess was in fact tax payable. The Court dismissed the appeal, affirming the High Court's decision that the imposition of penalty was not justified in this case.