High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S J.R. Consumers Electronics Pvt.Ltd. - SALES/TRADE TAX REVISION No. 2094 of 2004  RD-AH 15050 (31 August 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 15-A (1) (a) of U.P. Trade Tax Act. First appellate authority has accepted the explanation of the opposite party for the late deposit of tax and has also held that the tax was deposited alongwith interest. Finding of both the authorities are finding of fact, which does not require any interference. No question of law is involved. Revision fails and is accordingly, dismissed.
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