High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Mascot Chemicals - SALES/TRADE TAX REVISION No. 1771 of 2004  RD-AH 12138 (25 July 2006)
TRADE TAX REVISION NO.1771 OF 2004
TRADE TAX REVISION NO.1772 OF 2004
Commissioner Trade Tax U.P., Lucknow. ....Applicant
S/s Maskot Chemicals Roorkee Road, Saharanpur. .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 15.03.2004 relating to the assessment year 1998-99 both under the U.P. Trade Tax Act and under the Central Sales Tax Act.
Assessing authority had rejected the books of account mainly on the ground that at the time of road checking dated 18.06.1998 some discrepancies were found in bill no.14 dated 09.06.1998. In pursuance of the said road checking penalty under section 13-A (4) of the Act was levied. Tribunal has accepted the books of account on the ground that the penalty levied under section 13-A (4) of the Act has been set aside in first appeal and the order of the first appellate authority has been confirmed by the Tribunal.
Heard learned Standing Counsel.
Learned Standing Counsel is not able to show that any revision is pending against the penalty order. Once the very basis for the rejection of books of account goes, Tribunal is justified in accepting the books of account. I do not find any error in the order of Tribunal.
In the result, both the revisions fail and are accordingly, dismissed.
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