High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. S/S The Associated Cement Co. - SALES/TRADE TAX REVISION No. 2004 of 2004  RD-AH 14416 (25 August 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 15-A (1) (a) of U.P. Trade Tax Act (hereinafter referred to as "Act") for the month of February, 1992. Dealer/opposite party furnished the return and deposited the tax on 27.03.1992, which was ought to have been deposited on 20.03.1992. On account of the late furnishing of return and late deposit of tax, notice under section 15-A (1) (a) of the Act was issued. It was explained that the Regional Marketing Office, Kanpur was closed on account of Holi on 19th and 20th March, 1992. 21st March, 1992 being Saturday, office was closed. 22nd March, 1992 was Sunday. 23rd March, 1992 was closed for half day by the order of the District Magistrate on account of Holi in the city. On 24th March, 1992 money was deposited in the Central Bank of India. Due to the continuous holiday and the heavy rush, challan could be delivered on 27th March, 1992 and therefore, the return alongwith challan was deposited on 27th March, 1992. First appellate authority accepted the aforesaid explanation and deleted the penalty. Order of the first appellate authority has been confirmed by the Tribunal. I do not find any error in the order of Tribunal. 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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