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THE COMMISSIONER TRADE TAX U.P. versus ANAND KUMAR PROP. S/S K.P. ENTERPRISES

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. v. Anand Kumar Prop. S/S K.P. Enterprises - SALES/TRADE TAX REVISION No. 2630 of 2004 [2006] RD-AH 17113 (3 October 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

By the impugned order, Tribunal has deleted the penalty under section 15-A (1) (a) of U.P. Trade Tax Act.  Similar question has been involved in Trade Tax Revision Nos.2459 and 2477 of 2004, which have been dismissed by this Court on 20th September, 2006.

Respectfully following the aforesaid decision, order of the Tribunal is upheld.

In the result, Trade Tax Revision Nos.2630, 2631, 2632 and 2634 of 2004 fail and are accordingly, dismissed.

Dt.03.10.06

R./2630/04


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