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The Commissioner, Trade Tax Lko. v. S/S Shasmmi Road, Corpn. - SALES/TRADE TAX REVISION No. 615 of 1999 [2005] RD-AH 7288 (9 December 2005)


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Hon'ble Rajes Kumar, J

Present revision under section 11of the U.P. Trade Tax Act is directed against the order of the Tribunal dated 12th November, 1998 by which the Tribunal has affirmed the order of the first appellate authority and deleted the penalty levied under section 13-A (4) of the Act.

Brief facts of the case are that that the dealer/opposite party (hereinafter referred to as "dealer") is transporter applied for transit pass at the exit check post. At the time of applying for the transit pass, bill, builty etc., have been produced. Check post officer detained the goods on the ground that bills were doubtful on the allegation that the goods may be delivered within the State of U.P. In pursuance of the seizure order, penalty under section 13-A (4) of the Act was levied. First appellate authority deleted the penalty on the ground that the allegation of the check post officer was without any basis and merely on surmises and conjecture. First appellate authority held that inspite of several opportunities given to the check post officer, no evidence has been adduced to prove that the goods was to be delivered within the State of U.P. Tribunal by the impugned order upheld the order of the first appellate authority.

Heard learned Standing Counsel.

I do not find any error in the order of the Tribunal. Learned Standing Counsel is not able to assail the finding recorded by the Tribunal, which is based on the material on record. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.

Revision fails and is, accordingly, dismissed.




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