THE COMMISSIONER TRADE TAX U.P. LKO. versus S/S COOPERATIVE TEXTILES MILLS LTD. BULANDSHAHAR

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax U.P. Lko. v. S/S Cooperative Textiles Mills Ltd. Bulandshahar - SALES/TRADE TAX REVISION DEFECTIVE No. 137 of 1997 [2004] RD-AH 1557 (30 November 2004)

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 55

Trade Tax Revision no. (137) of 1997.

AND

Trade Tax Revision no. (138) of 1997.

AND

Trade Tax Revision no. (139) of 1997.

AND

Trade Tax Revision no. (140) of 1997.

AND

Trade Tax Revision no. (141) of 1997.

AND

Trade Tax Revision no. (142) of 1997.

Commissioner of Trade Tax, U. P. Lucknow   . ..Revisionist. Vs.

S/S Cooperative Textiles Mills Ltd.,Bulandshahar. ...Respondent.

Hon'ble Rajes Kumar, J.

These six revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 27.8.1997 for the months of August, September, October,  November, December and January, 1994-95, by which, the penalty levied under Section 15-A (1) (a) was deleted.  For the aforesaid months, opp. party could not deposit the admitted tax for the within the specified time and therefore, the penalty proceedings were initiated.  First appeals filed by the opp. party were rejected.  Second Appeals filed by the opp. party were allowed.

Heard Learned Standing Counsel.

List has been revised, but no one appears on behalf of the opp. party.

I have perused the order of Tribunal and the authorities below.  Tribunal has deleted the penalty on the ground that the opp. party is a Enterprise of the State Government and running with the financial crisis.  Total dues against the opp. party was 121.05 Lacs.  Looking to the financial position of the opp. party, Commissioner of Trade Tax vide letter no. 473 dated 1.6.1996 recommended the deposit of tax in the installments.  Vide Gazette letter dated 23.2.1997, the Governor had also admitted the financial crisis and stayed the realization of the amount.  Looking to the aforesaid facts and circumstances of the case, Tribunal deleted the penalty.  Finding of Tribunal is the finding of fact and needs no interference.

In the result, all the above six revisions fails and is, accordingly, dismissed.

Dt:30.11.2004.

MZ/(137), (138), (139),

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