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COMMISSIONER,TRADE TAX U.P. LUCKNOW versus S/S SHANTI RASHYANSHALA,SAMBHAL

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 [2007] RD-AH 3050 (23 February 2007)

 

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).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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.

Dt.23.02.07

R./84/01


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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