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THE COMMISSIONER TRADE TAX versus DHARIWAL CONTRACTOR

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. Dhariwal Contractor - SALES/TRADE TAX REVISION No. 2089 of 2004 [2006] RD-AH 15045 (31 August 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

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)(o) of U.P. Trade Tax Act  (hereinafter referred to as "Act"). After taking the delivery of the goods from Mathura Railway Station while the goods were in transit, the vehicle was intercepted by the Trade Tax Officer (Mobile Squad). The driver of the vehicle had produced the declaration form to the Trade Tax Officer (Mobile Squad). The goods were seized on the ground that the endorsement had not been obtained in the said declaration form before taking the delivery of the goods. The goods were subsequently, released on furnishing of security. In pursuance of the seizure order, penalty under section 15-A (1)(o) of the Act was levied by the assessing authority. First appellate authority deleted the penalty on the ground that alongwith the goods declaration form was available which was produced before the Trade Tax Officer (Mobile Squad) and thus, there was no attempt to evade the tax. Findings of the first appellate authority has been confirmed by the Tribunal. Findings of both the authorities are finding of fact. No question of law is involved. Revision fails and is accordingly, dismissed.

Dt.31.08.06

R./2089/04


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