High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lko. v. S/S Metal Processor (India) - SALES/TRADE TAX REVISION No. 1259 of 1999  RD-AH 3286 (13 February 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''the Act') is directed against the order of Tribunal dated 27.08.1999 relating to the assessment year 1996-97 under the U.P. Trade Tax Act, by which, the Tribunal has confirmed the order of the First Appellate Authority deleting the penalty under Section 13-A (4) of the Act.
It appears that the Dealer/Opposite Party (hereinafter referred to as "the dealer") had sold Led Oxide to S/S Senior Battery Industries, Kashipur, Nainital, for which, issued Challan no. 10130 dated 11.4.1996 and Invoice/Credit Memo no. 2/96-97 dated 11.4.1996. The goods were inspected by the Trade Tax Officer, (Mobile Squad), and it was seized on the ground that in the Invoice, serial number was not mentioned, but was written by hand. In pursuance of the seizure order, a notice under Section 13-A (4) of the Act was issued. Before the Assessing Authority, dealer produced books of account and bill-book to show that the entries of the bill-book were duly found entered in the books of account. Assessing Authority, however levied penalty on the ground that in the bill, serial number was mentioned by hand. The First Appellate Authority as well as the Tribunal held that the entries of the goods were found in the books of account. Findings of the Tribunal are the findings of fact. No question of law is involved in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
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