High Court of Judicature at Allahabad
Case Law Search
Commissioner, Trade Tax, U.P. Lucknow v. Krishna Beeds Ind. Pvt. Ltd. Firozabad - SALES/TRADE TAX REVISION No. 285 of 2001  RD-AH 3921 (8 March 2007)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.