Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 461 of 2002 Petitioner :- The Commissioner Trade Tax, U.P. Lucknow Respondent :- Pannalal Har Charan Subhash Ganj, Jhanshi Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1998-99 against the order of the
Tribunal dated 9.4.2002. The questions of law
framed are hereunder :-
(i) Whether on the facts and in the circumstances of the case the Trade
Tax Tribunal is legally justified to set aside the penalty imposed under
Section 15A(1) (o) despite the dealer was found importing the goods without
declaration from for import, avoiding the check post of Trade Tax Department
?
(ii) Whether the Tribunal has properly utilized the adverse material
available on record ?
The Tribunal has recorded findings of fact that the
transactions of the assessee were in order and there
was no violation of the provisions of Section
15A(1) (o).
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 :- 11.1.2010
S.P.