High Court of Judicature at Allahabad
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Vijay Lal Gupta v. Commissioner Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 898 of 2006  RD-AH 19646 (20 November 2006)
Hon'ble Rajes Kumar, J
Issue involved in the present revision relates to the levy of penalty under section15-A (1) (q) of the Act. Learned counsel for the applicant submitted that the Tribunal on the fact found that the goods have crossed the State of U.P. and have not been sold within the State of U.P. still confirmed the penalty to the extent of Rs.30,000/- on the ground that Form 34 which was obtained at the entry check post has not been surrendered at the exit check post, the levy of penalty is patently illegal.
Learned Standing Counsel sought ten days time to seek instructions in the matter.
List for final disposal on 5th December, 2006.
Meanwhile, the realization of the disputed amount of penalty shall remain stayed.
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