High Court of Judicature at Allahabad
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The Commissioner, Trade Tax,U.P.Lucknow v. M/S D.Pharma Limited,Adyogik Chetra,Secundrabad - SALES/TRADE TAX REVISION DEFECTIVE No. 141 of 1999  RD-AH 6944 (5 December 2005)
COURT NO. 55
TRADE TAX REVISION NO. (141) Of 1999.
TRADE TAX REVISION NO. (142) Of 1999.
TRADE TAX REVISION NO. (144) Of 1999.
The Commissioner of Trade Tax, U. P. Lucknow. . Applicant.
M/S D. Pharma Limited, Secundrabad. ..Opp.party
Hon'ble Rajes Kumar, J.
These three revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') are directed against the order of Tribunal dated 07.11.1998 under the U. P. Trade Tax Act.
By the impugned order, Tribunal allowed the appeal and deleting the penalty under Section 15-A (1) (a). Perusal of order of Tribunal shows that the explanation given by the dealer for non-deposit of admitted tax within the specified period have been accepted. Tribunal also held that the dealer had deposited the tax alongwith the interest. Finding of Tribunal is the finding of fact. I do not find any error in the order of Tribunal.
In the result, all the aforesaid three revisions fail, and are, accordingly dismissed.
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