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The Commissioner Trade Tax v. M.L.Trading Company - SALES/TRADE TAX REVISION No. 2111 of 2004 [2006] RD-AH 17883 (17 October 2006)


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The Commissioner, Trade Tax U.P., Lucknow.       ....Applicant


S/S M.L.Trading Company, Agra.   .Opp.party


Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 1st March, 2004 relating to the assessment year 2000-01, by which Tribunal has deleted the penalty under section 13-A (4) of the Act.  

Brief facts of the case are that on 20.05.2000 Trade Tax Officer, Mobile Squad, Agra intercepted tanker No.UP-80R/9859 in which refined processing lubricating oil was found loaded. Alongwith the goods there was no bill, challan etc. However, it appears that bill no.13 dated 19.05.2000 for Rs.1.56 lacs was immediately submitted before the officer concerned. Trade Tax Officer, Mobile Squad had not accepted the bill and seized the goods and subsequently, released the goods on furnishing of security. In pursuance of the seizure of the goods, penalty under section 13-A (4) was levied. The matter went upto the stage of Tribunal. Tribunal vide order dated 21.02.2002 remanded back the matter to the assessing authority with the direction that in case if the alleged bill is found to have been issued from the regular bill book, penalty would not be levied, otherwise penalty would be imposed. During the course of hearing of the penalty proceeding, dealer/opposite party (hereinafter referred to as "Dealer") had produced the bill book. However, assessing authority had not accepted the plea of the applicant and levied the penalty again. First appeal filed by the dealer was allowed and the penalty order has been set aside. Before the appellate authority, Sri Dinesh Kumar, Assistant Commissioner, Sector-4, Trade Tax, Agra appeared and has accepted that the alleged bill was found to have been issued from the regular bill book seized by the S.T.O. (S.I.B.). First appellate authority accordingly, deleted the penalty. Commissioner of Trade Tax filed appeal before the Tribunal, which has been rejected by the impugned order.

I do not find any error in the order of Tribunal and the authorities below. On the earlier occasion, Tribunal has remanded back the matter with the direction that in case if bill was found to have been issued from the regular bill book, no penalty was levied. Therefore, the assessing authority had to examine whether the bill was issued form the regular bill book or not. No revision was filed against the order of the Tribunal.  The order of the Tribunal has become final. First appellate authority and the Tribunal have recorded the categorical finding that the bill was issued from the regular bill book, seized by the S.T.O. (S.I.B.). Finding of the authorities below are finding of fact, which does not require any interference.

In the result, revision fails and is accordingly, dismissed.




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