High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Gupta Brothers Basti - SALES/TRADE TAX REVISION No. 462 of 2001  RD-AH 9840 (22 May 2007)
Hon'ble Vikram Nath, J.
Heard learned counsel for the parties.
The Tribunal by order order dated 21.12.2000 has affirmed the finding with regard to violation of the provisions of Section 28-A of U.P. Trade Tax Act (for short called the Act) and that penalty under Section 15A(1)(o) has to be levied. However, it had reduced the penalty from 40% to 8%. The Tribunal has given three reasons for reducing the penalty. Firstly, that at the time of the seizure the value of the goods seized was on higher side. Secondly, the dealer is registered dealer and lastly, he has not received the goods.
The Tribunal has power to reduce the penalty. It had exercised such discretion and has given reasons for the same.
I do not find any infirmity in the order of the Tribunal. No case for interference in revisional jurisdiction is made out.
Revision lacks merit. It is, accordingly, dismissed in limine.
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