JUDGMENT Bharati Sapru, J. Cause shown is sufficient; delay in filing the revision is condoned. 2. This revision has been filed by the State for the assessment year 2007-08 against the order of the Tribunal dated 09.06.2010. The question of law referred to is hereunder: - “Whether on the facts and in the circumstances of the Tribunal was legally justified in setting asife the penalty order u/s 15A (1) (qq) of the Act whereas the dealer did not deposit tax in the department realized by him from the purchaser?” 3. The Tribunal has deleted the penalty imposed on the assessee under Section 15A (1) (qq) of the Act after recording a findings that the assessee had not collected any taxes from the purchasers and, therefore, was not liable to deposit the same. 4. In view of the findings of fact recorded by the Tribunal, no question of law arises. 5. This revision has no merit, it is dismissed. No costs.