Allahabad High Court
The Commissioner Trade Tax U.P. Lucknow vs S/S Gurnam Singh on 6 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 443 of 2001 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Gurnam Singh Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under section 11 (1) of the Act for the assessment year 1998-99 against the order of Tribunal dated 27.1.2001.
The questions of law referred are as under:
"1. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in accepting the dealer's version inspite of incriminating evidences available on record against the dealer?
2. Whether the Trade Tax Tribunal was legally justified to knock of the penalties even though there was conscious disregard of the statutory obligations on the part of the dealer?"
The Tribunal has deleted the penalty imposed on the assessee after recording the finding of fact that the assessee was able to establish that the goods were coming from outside the State of U.P. and were going outside the State of U.P. In view of the above finding as recorded by the Tribunal, no question of law arises.
The revision is dismissed as above. No costs. Order Date :- 6.1.2010 rk