High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, Up, Lucknow v. S/S Soni Traders, Galla Vyapari, Lalitpur - SALES/TRADE TAX REVISION No. 852 of 2001  RD-AH 6064 (3 April 2007)
Hon'ble Rajes Kumar, J
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 13-A (4) of the U.P. Trade Tax Act. Tribunal held that the goods were found entered in the books of account. Perusal of the order under section 13-A (4) of the Act reveals that at the time of inspection mandi gate pass, 9R, bill, builty were available. Finding of the Tribunal is finding of Fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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