High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lko. v. S/S Carew And Company Ltd. Roza Shahjahanpur - SALES/TRADE TAX REVISION No. 808 of 2004  RD-AH 5077 (27 October 2005)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has deleted the penalty levied under Section 13-A (4). Tribunal held that the goods was traceable to a bonafide dealer and no case has been made that the goods was omitted to have been shown in the books of account. Perusal of penalty order shows that except raising objection, no finding has been recorded that the goods was omitted to have shown in the books of account. Finding of 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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