High Court of Judicature at Allahabad
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The Commissioner,Trade Tax,U.P.Lucknow v. S/S Beena Oil Corporation ,Jaidevnagar - SALES/TRADE TAX REVISION No. 1385 of 2000  RD-AH 2399 (13 February 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 13-A (4) of U.P. Trade Tax Act. Tribunal held that the impugned goods were found entered in the books of account. When the goods were checked bill no.1329, dated 30.11.1996 was available and it was seized only on the ground of suspicion. Finding of the Tribunal is finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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