High Court of Judicature at Allahabad
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The Commissioner Trade Tax, Up v. S/S Tata Iron And Steel Co. Ltd. - SALES/TRADE TAX REVISION No. 2955 of 2004  RD-AH 18593 (2 November 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty levied under section 15-A (1) (o) of the Act. While importing iron and steel inside the State of U.P. by way of stock transfer, at the entry check post, bill, builty were produced, but by mistake of the driver Form 31 was not produced which was produced after two hours. Tribunal held that along with the goods, necessary documents were available and the Form 31, which was left inadvertently by the driver, was produced within two hours and there was no attempt to evade the tax. 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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