High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Kamla Electrodes Pvt. - SALES/TRADE TAX REVISION No. 1164 of 2000  RD-AH 862 (12 January 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, the Tribunal has deleted the penalty levied under Section 13-A (4) of the Act. The Tribunal recorded the finding that the goods were duly found entered in the books of account. Perusal of the order under Section 13-A (4) of the Act also reveals that at the time of inspection, bill and builty relating to the goods were available and during the course of penalty proceedings, it was submitted that the bill was entered in Rokar Bahi at page no.156 and in the ledger at page no.75 and in the Central Sales Ledger at page no.41. Finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the revision fails and is, accordingly, dismissed.
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