High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Mona Glass Enterprises - SALES/TRADE TAX REVISION No. 566 of 1999  RD-AH 7209 (8 December 2005)
TRADE TAX REVISION NO.566 OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Mona Glass Enterprises, Firozabad. ....Opp. Party
Hon'ble Rajes Kumar, J.
By the impugned order Tribunal has deleted the penalty levied under section 15-A (1) (qq) of U.P. Trade Tax Act (hereinafter referred to as "Act"). It appears that the dealer/opposite party (hereinafter referred to as "Dealer") had realized the tax on the scientific instruments during the period 05.06.1985 to 31.03.1986. The tax had been admitted in the return and deposited. In the assessment proceeding, the turn over of scientific instrument was exempted from tax. Assessing authority levied the penalty under section 15-A (1)(qq) of the Act on the ground that though scientific instrument was exempted from tax, dealer realized the tax from its customers. Tribunal deleted the penalty on the ground that the dealer had deposited the tax so realized from its customers alongwith return and there was no intent to violate the provisions of the Act. Finding of the Tribunal is 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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