High Court of Judicature at Allahabad
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The Commissiner, Trade Tax, Up, Lucknow v. S/S Bhola Bhandar Galla Vyapari, Orai Branch At Jalaun - SALES/TRADE TAX REVISION No. 681 of 2001  RD-AH 5402 (26 March 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, the Tribunal has confirmed the order of the First Appellate Authority deleting the penalty levied under Section 13-A (4) of the Act. Both the Appellate Authorities found that the goods were found entered in the books of account. Perusal of order under Section 13-A (4) of the Act reveals that at the time of inspection, Challan, Builty, 9-R and Mandi Gate Pass were found. There is no allegation that these documents were non genuine. In this view of the matter, I do not find any error in the order of the Tribunal. Finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, all the five revision nos. 681, 687, 689, 692 and 694 of 2001 fail, and are, accordingly, dismissed.
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