Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 476 of 2007 Petitioner :- Commissioner Trade Tax Respondent :- S/S Recon Extrusion Pvt. Ltd. Unnao Petitioner Counsel :- S.C. Respondent Counsel :- S.D. Singh Hon'ble Bharati Sapru,J.
Heard learned Standing for the State and Sri
Deeptiman Singh holding brief of Sri S.D.Singh for
the assessee.
Cause shown is sufficient; delay is condoned.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1991-92 against the order of the
Tribunal dated 28.12.2006. The question of law
referred to is hereunder :-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was legally justified in setting aside the penalty order passed under
Section 10-A of the Central Sales Tax Act merely on the basis that with
regard to the items not included in the Central registration. The dealer had
already moved application for inclusion of the same in the Central registration
?
The Tribunal has deleted the penalty imposed on
the assessee under Section 10-A of the Central
Sales Tax Act after coming to the conclusion that
the assessee was under the bonafide belief that he
could have imported the item in dispute under his
registration certificate.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 27.1.2010
S.P.