THE COMMISSIONER TRADE TAX versus S/S. SURESH KUAMR MANOJ KUMAR

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax v. S/S. Suresh Kuamr Manoj Kumar - SALES/TRADE TAX REVISION DEFECTIVE No. 1576 of 1998 [2005] RD-AH 3007 (16 September 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

The First Appellate Authority had deleted the penalty on the ground that there was a reasonable cause in depositing the tax beyond the specified time.  Tribunal has confirmed the order of First Appellate Authority.  Finding of fact is concluded by the finding fact. No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:16.09.2005.

MZ/(1976)/98.

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