High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Asheesh Traders - SALES/TRADE TAX REVISION No. 576 of 1999  RD-AH 7128 (7 December 2005)
TRADE TAX REVISION NO.576 OF 1999
TRADE TAX REVISION NO.577 OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Asheesh Traders, Jhansi. ....Opp. Party
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has deleted the penalty levied under section 13-A (4) of U.P. Trade Tax Act (hereinafter referred to as "Act"). It appears that the vehicle loaded with the goods were intercepted by the Trade Tax authorities. At the time of inspection bill was available. In pursuance of the notice, dealer appeared before the officer concerned and produced the bill book, stock register and satti bahi and the entries of the bill was shown in the books of account. On the verification of the entries, it appears that the Trade Tax Officer had not seized the goods. However, it sent the information to the check post officer about the aforesaid transactions and in pursuance thereof notice under section 13-A (3) of the Act was issued and penalty under section 13-A (4) of the Act was levied. First appeals filed by the dealer were allowed in part. Dealer filed second appeals before the Tribunal, which were allowed and penalty orders were set aside. Tribunal held that the goods were found entered in the books of account.
Heard learned Standing Counsel.
I do not find any error in the order of Tribunal. Finding of the Tribunal is finding of fact. No question of law is involved in both the revisions.
In the result, both the revisions fail and are accordingly, dismissed.
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