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THE COMMISSIONER TRADE TAX U.P. LUCKNOW versus SANGAM COPRATION JAMA MASZID

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. Lucknow v. Sangam Copration Jama Maszid - SALES/TRADE TAX REVISION No. 1007 of 1999 [2006] RD-AH 20173 (28 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 deleted the penalty levied under section 13-A (4) of the U.P. Trade Tax Act. Tribunal held that the goods were found entered in the books of account. Penalty order reveals that when the goods were intercepted, challan etc relating to the goods were found. No case has been made out that the goods were omitted to have shown in the books of account. 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.

Dated.28.11.2006.

VS.1007/99.


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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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