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THE COMMISSIONER, TRADE TAX LKO. versus S/S BARKHUL TRADERS

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Lko. v. S/S Barkhul Traders - SALES/TRADE TAX REVISION No. 611 of 1999 [2006] RD-AH 2657 (2 February 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.611 OF 1999

The Commissioner, Trade Tax U.P., Lucknow. ...Applicant

Versus

S/S Barhkul Traders, Lalitpur.   .Opp.party

***************

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 27.01.1999 relating to the assessment year 1995-96.

By the impugned order Tribunal has deleted the penalty under section 15-A (1) (o) of the Act on the ground that the movement of the good was within the State of U.P. It has been held that the good had been despatched by the dealer/opposite party (hereinafter referred to as "Dealer") from Lalitpur to Kanpur and enroute to Kanpur S.T.O. (SIB) intercepted the vehicle and made the enquiry. There is no evidence that the goods have been imported from outside the State of U.P. in violation of section 28-A of the Act. On these ground Tribunal deleted the penalty.

Heard learned Standing Counsel.

Learned Standing Counsel is not able to assail the findings recorded by the Tribunal and is not able to show that the good was found imported from outside the State of U.P. in violation of section 28-A of the Act. Finding of the Tribunal is finding of fact, which is based on the material on record. No question of law is involved.

In the result, revision fails and is accordingly, dismissed.

Dt.02.02.2006

R./


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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