High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Subhash Steel Trading Corporation - SALES/TRADE TAX REVISION No. 808 of 2001  RD-AH 5897 (2 April 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal upheld the order of the first appellate authority deleting the penalty under section 15-A (1) (o) of U.P. Trade Tax Act (hereinafter referred to as "Act"). Tribunal held that there was no attempt to evade the tax. Perusal of the order passed under section 15-A (1) (o) of the Act reveals that at the time of inspection by Trade Tax Officer, Mobile Squad bill, builty and declaration form etc. relating to the goods were found. Goods were seized only on the allegation that the vehicles were trying to escape the check post. On the facts and circumstances, the finding of the Tribunal that there was no attempt to evade the tax is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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