Allahabad High Court
The Commissioner Trade Tax U.P., ... vs S/S Mittal Khad Bhandar on 4 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1722 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Mittal Khad Bhandar Petitioner Counsel :- Standing Counsel Hon'ble Bharati Sapru,J.
This revision has been filed by the State under Section 11(1) of the Act against the order of the Tribunal dated 27.5.2006 for the Assessment Year 2004-05. The questions of law referred to are hereunder:
"(i) Whether under the facts and circumstances of the case the penalty under Section 15A(1)(o) of the Act was lawfully imposed by the assessing authority ?
(ii) Whether under the facts and circumstances of the case the Tribunal has committed a manifest error of law to apply the theory of cross-examination and its need in view of the alleged affidavit of the driver of the truck, inasmuch as the statement on oath was voluntarily given by the driver without any pressure or coercion and as such the question of cross-examination had not arisen at all and the same could not have been made the basis for setting aside the penalty or in any case the matter would have been remanded ?"
By the impugned order the Tribunal has deleted the penalty imposed on the assessee under Section 15A(1)(o) of the U.P.Trade Tax Act as it has accepted the explanation given by the assessee to be genuine and bonafide.
In view of the findings of fact recorded by the Tribunal no question of law arises.
This revision has no merit and is dismissed.
Order Date :- 4.1.2010 AKJ