COMMISSIONER TRADE TAX versus S/S PANKAJ KUMAR ANUP KUMAR

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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Commissioner Trade Tax v. S/S Pankaj Kumar Anup Kumar - SALES/TRADE TAX REVISION No. 915 of 2004 [2004] RD-AH 1599 (3 December 2004)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 18.2.1994 relating to assessment year 1991-92, by which, Tribunal has deleted the penalty under Section 15-A (1) (o).

Tribunal held that the goods have been imported against Form 31.  At the entry Check Post, goods was passed without any objection to the under valuation.  Trade Tax Officer (Mobile Squad) intercepted the Vehicle and raised objection under valuation.  Tribunal further found that the dealer had imported goods at the same rate earlier also in which, no objection had been raised.  On this fact, Tribunal held that there was no violation of Section 28-A, inasmuch as, there was no attempt to evade tax and accordingly deleted the penalty.

Heard Learned Standing Counsel.

Finding of Tribunal is the finding of fact which needs no interference.

In the result, revision fails and is accordingly dismissed.

Dt:03.12.2004.

MZ/915/94.

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