High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax U.P. Lucknow v. Sangam Copration Jama Maszid - SALES/TRADE TAX REVISION No. 1007 of 1999  RD-AH 20173 (28 November 2006)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.