High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Arvind Traders - SALES/TRADE TAX REVISION No. 1161 of 2000  RD-AH 858 (12 January 2007)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has confirmed the order of the First Appellate Authority deleting the penalty levied under Section 15-A(1)(o) of the Act. The penalty under Section 15-A (1) (o) of the Act was levied on the ground that the dealer transported the goods from outside the State of U.P. through a route, in which, there was no Check Post. When the goods were checked by the Mobile Squad the person sitting in the Vehicle had started filling the Form 31. The First Appellate Authority deleted the penalty, which has been confirmed by the Tribunal.
Heard learned Standing Counsel.
I do not find any error in the order of the Tribunal. At the time of inspection, admittedly the Form 31 was available which was produced. If on the route, there was no Check Post, adverse inference, cannot be drawn against the dealer importing the goods. No case of an attempt to evade the tax, has been made out. Finding of the Tribunal is 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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