High Court of Judicature at Allahabad
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Commissioner,Trade Tax U.P. Lucknow v. S/S Shanti Rashyanshala,Sambhal - SALES/TRADE TAX REVISION No. 84 of 2001  RD-AH 3050 (23 February 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 13-A (4) of the U.P. Trade Tax Act. Both the appellate authorities have found that the goods were found entered in the books of account. At the time of inspection bill was found. Finding of the Tribunal is 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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