High Court of Judicature at Allahabad
Case Law Search
Commissioner Trade Tax U.P. v. M/S Mukesh Kumar And Brothers - SALES/TRADE TAX REVISION No. 3046 of 2004  RD-AH 19174 (14 November 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 13-A (4) of U.P. Trade Tax Act. Penalty has been levied on the ground that at the time of inspection it was found that the goods, which were claimed to be transported from Bulandshahar to Delhi was being transported through a different route with the intent to evade the tax. Both the appellate authorities found that the goods were accompanied by proper documents and found entered in the books of account and the inspection was made when the goods were in transit and not at the stage when it was found being unloaded. Findings of both the authorities are finding of fact. Learned Standing Counsel is not able to show anything to the contrary. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.