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THE COMMISSIONER TRADE TAX U.P. versus S/S P & J AEROMATICES

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. v. S/S P & J Aeromatices - SALES/TRADE TAX REVISION No. 3132 of 2004 [2006] RD-AH 19858 (22 November 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.

Heard learned Standing Counsel.

By the impugned order Tribunal has confirmed the order passed by the first appellate authority deleting the penalty levied under section 13-A (4) of the Act. Survey was made by the Trade Tax Officer (Mobile Squad) at the godown of Arora Transport Company, Agra. At the time of survey only chaukidar was present. 80 bags of Jeet Brand Zarda Yukt Pan Masala was found. Since no responsible person was present, bill relating to the goods could not be produced. However, when notice was issued, bills etc. were produced. However, penalty proceeding under section 13-A (3) of the Act was initiated. Tribunal found that the books of account and the disclosed turn over have been accepted by the assessing authority and no adverse inference has been drawn from the alleged survey made at the godown of transport company. Thus, there was no case of any suppression of the turn over. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.

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

Dt.21.11.06

R./3132/04


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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