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COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus KRISHNA BEEDS IND. PVT. LTD. FIROZABAD

High Court of Judicature at Allahabad

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Commissioner, Trade Tax, U.P. Lucknow v. Krishna Beeds Ind. Pvt. Ltd. Firozabad - SALES/TRADE TAX REVISION No. 285 of 2001 [2007] RD-AH 3921 (8 March 2007)

 

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. Pankaj Mithal, J.

Heard learned Standing counsel.

The assessing authority vide order dated 28.6.1997 has imposed penalty of Rs.20,200/- under Section 15-A of the U.P. Trade Tax. The appeal against the said order was dismissed but on further appeal the Tribunal vide order dated 23.11.2000 allowed the appeal and set aside the order of penalty by recording the specific finding that in view of the previous assessments of the year 94-95 and 93-94 it appears that the assessee has no intention to evade the tax. The assessee in reply to the notice has also produced form 31 and has furnished sufficient explanation for not possessing form 31 at the time of checking. On the basis of the aforesaid finding the Tribunal held that the assessee had no intention to evade the tax and, therefore, is not liable to pay any penalty. There appears to be no error or illegality in the finding recorded by the Tribunal. The Tribunal has assigned valid reasons for setting aside the order of penalty. No question of law as such is involved.

The revision is therefore, dismissed.

DT. 8.3.2007

S.S. 285/01


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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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