High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Arihant Traders - SALES/TRADE TAX REVISION No. 575 of 1999  RD-AH 2659 (2 February 2006)
TRADE TAX REVISION NO.575 OF 1999
The Commissioner, Trade Tax U.P., Lucknow. ...Applicant
S/S Arihant 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 06.02.1999 relating to the assessment year 1996-97, by which Tribunal has confirmed the order of the first appellate authority deleting the penalty proceeding under section 13-A (4) of the Act.
At the time of inspection alongwith the goods bill and builty were found. Goods were seized on the ground that in the bill serial number was not printed and three bags were found in excess. It was explained that the goods relating to the bill were duly entered in the books of account and three bags, which were found in excess were inadvertently loaded by the employee. First appellate authority has accepted the explanation and deleted the penalty on the ground that the entry of the goods was found entered in the books of account. The view of the first appellate authority has been upheld in appeal by the Tribunal.
Heard learned Standing Counsel.
I do not find any error in the order of Tribunal, which is based on the material on record. Finding of the Tribunal is finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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