Allahabad High Court
The Commissioner, Commercial Tax, U.P. ... vs S/S Citizen Engineering Works on 11 August, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 104 of 2008 Petitioner :- The Commissioner, Commercial Tax, U.P. Lucknow Respondent :- S/S Citizen Engineering Works Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Cause shown is sufficient; delay condoned.
This revision has been filed by the State for the assessment year 2001-02 against the order of the Tribunal dated 20.7.2007. The question of law referred to is hereunder:-
"Whether on the facts and circumstances of the case, the Trade Tax Tribunal is legally justified in setting aside the penalty order passed u/s 15A(1) (o) whereas the violation of the provision as contemplated u/s 28A was clearly established on record?"
The Tribunal has recorded a finding that the assessee had faithfully shown the nature of goods in his return as scrap and, therefore, has deleted the penalty imposed upon the assessee under Section 15A(1) (o) of the Act.
In view of the above, the order passed by the Tribunal is justified.
The revision has no merit and is dismissed.
Order Date :- 11.8.2010 S.P.