High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Shiv Sales Corpoaration Chauri Bazar - SALES/TRADE TAX REVISION No. 419 of 2001  RD-AH 4324 (13 March 2007)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the First Appellate Authority deleting the penalty levied under Section 15-A (1) (o) of the Act. The Appellate Authorities have accepted the explanation of the dealer Finding of the Appellate authorities are the 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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