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COMMISSIONER TRADE TAX versus EXECUTIVE ENGINEER ELECTR

High Court of Judicature at Allahabad

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Commissioner Trade Tax v. Executive Engineer Electr - SALES/TRADE TAX REVISION No. 39 of 1993 [2006] RD-AH 5500 (8 March 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

SALSE TAX REVISION NO.39 OF 1993

The Commissioner, Sales Tax, U.P.       .Applicant

Versus

S/S/ Executive Engineering Electricity Stores

Division, Mohiddiur, Gorakhpur.   .Opp.party

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

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 08.09.1992 relating to the assessment year 1982-83, by which Tribunal has deleted the penalty levied under section 10-A of Central Sales Tax Act at Rs.2,10,228.55p. Against the said order, Executive Engineer Electricity Stores Division, Gorakhpur filed Sales Tax Revision No.1403 of 1992. The aforesaid revision was allowed vide order dated 28.11.2003 and the penalty under section 10-A of Central Sales Tax Act has been quashed. In view of the order passed by this Court dated 28.11.2003 in Sales Tax Revision No.1403 of 1992, present revision has no substance and is accordingly, dismissed.

Dt.08.03.2006

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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