High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ram Kishore Bagulaiya & Co. Kanpur - SALES/TRADE TAX REVISION No. 793 of 2001  RD-AH 5894 (2 April 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 13-A (4) of the U.P. Trade Tax Act on the ground that the goods were found entered in the books of account.
Perusal of the order passed under section 13-A (4) of the Act reveals that at the time of inspection, builty and invoice was available and the goods were detained only for verification. 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.
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