High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. v. S/S. Lala Sukhdeva Ram Rooling Mill - SALES/TRADE TAX REVISION No. 571 of 1997  RD-AH 385 (10 February 2005)
TRADE TAX REVISION NO.571 OF 1997
TRADE TAX REVISION NO.572 OF 1997
TRADE TAX REVISION NO.583 OF 1997
TRADE TAX REVISION NO.584 OF 1997
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Lala Sukhdeva Ram Rolling Mill, Mirzapur. ....Opp.party
Hon'ble Rajes Kumar, J.
Revision nos.571 and 573 of 1997 arises from the order of the Tribunal dated 06.02.1997 relating to the assessment proceedings for the assessment year 1990-91 part I and part II and the revision nos. 572 and 584 of 1997 arises from the order of the Tribunal dated 06.02.1997 for the assessment year 1990-91 by which Tribunal has deleted the penalty under section 15-A (1) (c) of the Act.
Heard learned counsel for the parties.
I have perused the order of Tribunal.
REVISION NOS.571 AND 583 OF 1997
Tribunal has upheld the rejection of books of account and has upheld the estimate of turn over by the first appellate authority. Perusal of the order of the first appellate authority and the Tribunal shows that the estimate of the turn over has been made on the basis of the material on record. Finding of the Tribunal is finding of fact, which does not require any interference. No question of law is involved in the present revisions.
In the result, revision nos.571 and 583 of 1997 are accordingly, dismissed.
REVISION NOS.572 AND 584 OF 1997
Revision nos.572 and 584 of 1997 relates to the penalty under section 15-A (1) (c) of the Act on the basis of the enhancement made in the assessment year. Assessing authority had levied the penalty under section 15-A 91) (c) of the Act. First appellate authority dismissed the appeals. Second appeals filed by the dealer/opposite party (hereinafter referred to as "Dealer") before the Tribunal were allowed. Tribunal held that adverse inference has been drawn against the parcha found at the time of survey on account of the rejection of explanation but there is no material of deliberate concealment of the turn over. Finding of the tribunal are finding of fact. No question of law is involved in the present revisions.
In the result, revision nos.572 and 584 of 1997 fail and are accordingly, dismissed.
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