High Court of Judicature at Allahabad
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The Commissioner, Trade Tax,U.P.Lucknow v. S/S Mumtaz Ahmad Hide Merchant Ardali - SALES/TRADE TAX REVISION No. 766 of 2000  RD-AH 20792 (8 December 2006)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel
By the impugned order, Tribunal has deleted the penalty levied under section 13-A (4) of the U.P. Trade Tax Act. Tribunal held that the goods were found entered in the books of account. When the goods were inspected by the Trade Tax Officer, Mobile Squad, bill and builty were available and on show cause notice, dealer produced the books of account and shown the entry of the goods in the books of account. Finding of the Tribunal is finding of Fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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