High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lko. v. S/S Ram Narain Raj Narain Kannauj - SALES/TRADE TAX REVISION No. 1396 of 1997  RD-AH 941 (1 April 2005)
TRADE TAX REVISION NO.1396 of 1997
TRADE TAX REVISION NO.1397 of 1997
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Ram Narain Raj Narain, Kannauj Opp.party
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 22nd August, 1997 relating to the assessment years, 1986-87 and 1987-88.
Assessing authority levied penalty under section 10-A of the Central Sales Tax Act on the ground that the dealer has made purchases of kesar and jafran from outside the state of U.P. and issued Form-C in respect thereof while it was not registered. Matter went to the Tribunal. Tribunal given the details of Form-C against which purchases were made and held that the Form-C were issued relating to the purchases made for the assessment years, 1983-84 and 1985-86 and not relating to the purchases for the assessment years, 1986-87 and 1987-88 and accordingly deleted the penalty.
Heard learned counsel for the parties.
Learned Standing Counsel is not able to assail the finding recorded by the Tribunal. Perusal of the revision petition and the grounds of appeal shows that the detail furnished in the order of the Tribunal has not been disputed specifically and no detail has been given to show that the penalty was levied in respect of the purchases made for the assessment years 1986-87 and 1987-88. In the absence of any material to the contrary, the finding recorded by the Tribunal cannot be said to be wrong or perverse.
In the result, both the revisions fail and are accordingly, dismissed.
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