High Court of Judicature at Allahabad
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Commissioner, Trade Tax, U.P. Lucknow v. C.Gram Manufacturing Pvt. Ltd. - SALES/TRADE TAX REVISION No. 1554 of 2000  RD-AH 2129 (9 February 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty levied under section 15-A (1)(a) of U.P. Trade Tax Act after accepting the explanation of the opposite party for the late deposit of the admitted tax for the month of January, 1999. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision is accordingly, dismissed.
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