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THE COMMISSIONER, TRADE TAX, LUCKNOW versus S/S KIRTAMI EXIMS LTD. MEERUT

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, Lucknow v. S/S Kirtami Exims Ltd. Meerut - SALES/TRADE TAX REVISION No. 632 of 2001 [2007] RD-AH 5272 (23 March 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 deleted the penalty under section 15-A (1) (a) of the U.P. Trade Tax Act for the late deposit of tax  after accepting the explanation of the dealer. 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.

Dated.23.03.2007.

VS.632/01.


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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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