High Court of Judicature at Allahabad
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THE COMMISSIONER TRADE TAX versus S/S. SURESH KUAMR MANOJ KUMAR
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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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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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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites
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