High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Sunil Kumar Manihari, Pandey Hata - SALES/TRADE TAX REVISION No. 1373 of 2000  RD-AH 2310 (12 February 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, the Tribunal has deleted the penalty levied under Section 15-A (1) (o) of the Act on the ground that the goods was accompanied by declaration Form and was declared at the Check Post and thus, there was no attempt to evade the tax. The Tribunal held that merely because the case has been made out that the seller was forged, is not sufficient to levy the penalty on the importer. The Tribunal further held that neither in the seizure memo nor in the penalty order, any detail was given that what was the difference found at the time of checking. According to the Tribunal, allegation is vague and is without any basis. In the circumstances finding of the Tribunal being finding 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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