High Court of Judicature at Allahabad
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The Commissioner Trade Tax Up Lko. v. S/S Raghubir Singh - SALES/TRADE TAX REVISION DEFECTIVE No. 778 of 1998  RD-AH 3904 (3 October 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 29.12.1997 relating to assessment year 1995-96 under the U. P. Trade Tax Act, by which, the Tribunal has deleted the penalty levied under Section 13-A (4) of the Act.
It appears that at the time of checking of Vehicle, certain excess quantity of Gur was found. Dealer contended that it did not relate to it. However, goods was seized and on furnishing of security, goods was released. In pursuance of seizure, a penalty proceeding under Section 13-A (4) was initiated. It was contended by the dealer that the excess goods did not belong to it and security furnished for the aforesaid seized goods, had also not been furnished by him and it had been furnished by the driver of the Vehicle. Assessing Authority, however, had not accepted the explanation and levied penalty under Section 13-A (4) of the Act, which has been confirmed in the First Appeal. Tribunal vide impugned order accepted the explanation and deleted the penalty.
Heard learned Counsel for the parties.
Issue involved in the present revision is concluded by 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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