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Commissioner Trade Tax v. S/S Anil Enterprises - SALES/TRADE TAX REVISION No. 1314 of 2004 [2006] RD-AH 5509 (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).


Hon'ble Rajes Kumar, J

Heard learned counsel for the parties.

By the impugned order, Tribunal has deleted the penalty levied under section 15-A (1) (o) of the U.P. Trade Tax Act.

Dealer/opposite party (hereinafter referred to as "the Dealer") was carrying on the business of diesel engines and had head office at Badaun and branch office at Agra. While some diesel engines and other goods were in transit, the Trade Tax Officer, Mobile Squad on the information received from the police, intercepted the goods. It was claimed that the goods was coming from head office Badaun and was going to Shahjahanpur by way of stock transfer. It was further explained that the diesel engines were imported from outside the State of U.P. against Form 31 and necessary entries were made in the books of account. However, goods were seized in absence of any document alongwith the goods. In the penalty proceeding, dealer had filed detailed explanation and had explained that the movement of goods was from Agra to Shahjahanpur and the entry of the goods was duly available in the books of account. Tribunal, however, accepted the explanation of the dealer and deleted the penalty. Tribunal held that the movement of goods was within the State of U.P. and the entry of the goods was duly available in the books of account. Findings of the Tribunal is finding of fact. Learned Standing Counsel is not able to assail the findings recorded by the Tribunal. No question of law is involved in the present revision.

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




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