High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lko. v. S/S Ashok Kumar Ram Niwas Bara Gaon Puvaya - SALES/TRADE TAX REVISION No. 680 of 1999  RD-AH 7808 (19 December 2005)
Hon'ble Rajes Kumar, J
Heard learned counsel for the parties.
By the impugned order, Tribunal has deleted the penalty levied under section 13-A (4) of the U.P. Trade Tax Act (hereinafter referred to as "Act"). At the time of inspection of the goods 9 R as provided under the Mandi Adhiniyam was available on the ground that no regular bill or challan were available, the goods were seized and subsequently released on furnishing of security. In pursuance of the seizure order, show cause notice under section 13-A (3) of the Act was issued. Dealer appeared before the assessing authority and produced the books of account, entry of the goods was duly found entered in the books of account. Tribunal deleted the penalty on the ground that 9 R was available and the entry of the goods was found available in the books of account. Finding of the Tribunal is finding of fact, which is based on the material on record. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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