High Court of Judicature at Allahabad
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The Commissioner, Trade Tax Lko. v. S/S Vimal Prasad Sushil Kumar - SALES/TRADE TAX REVISION No. 624 of 1999  RD-AH 7290 (9 December 2005)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
Tribunal has set aside the penalty levied under section 15-A (1) (a) of the U.P. Trade Tax Act after accepting the explanation of the dealer for depositing the return and tax beyond the specified time. It was claimed by the dealer that the return and the tax could not be deposited within time due to illness. Tribunal has accepted the explanation. Finding of the Tribunal is finding of fact, which is based on the material on record.
Revision fails and is, accordingly, dismissed.
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