High Court of Judicature at Allahabad
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The Commissioner,Trade Tax,U.P.Lucknow v. S/S Auto Traders Belangang Agra - SALES/TRADE TAX REVISION No. 340 of 2004  RD-AH 2032 (22 August 2005)
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 12.9.2003 relating to the assessment year 2001-02, by which the Tribunal has deleted the penalty levied under Section 13-A (4) of the Act at Rs.1584/-.
Heard Counsel for the parties.
I do not find any error in the order of Tribunal. Tribunal held that the Bill no. 270 dated 01.9.2001 relating to 250 sets were produced before the Check Post Officer and the entry of the goods was found in the books of account. 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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