Court No. - 30
Case :- SALES/TRADE TAX REVISION No. - 1643 of 2006
Petitioner :- The Commissioner Trade Tax U.P.
Respondent :- S/S Haji Ismile Noor Mohammad & Co.
Petitioner Counsel :- S.C.
Hon'ble Bharati Sapru, J.
Heard learned Standing Counsel for the State.
This revision has been filed by the State under Section 11(1) of the U.P. Trade
Tax Act for the assessment year 1984-85 against the impugned order dated
29.3.2006. The question of law referred to is hereunder :-
(i) Whether under the facts and circumstances of the case, Section 10(b) merely refers to
certificate of registration (Form ‘B’) and not the application for registration (Form ‘A’) and as
such the Tribunal and the Dy. Commissioner (Appeal) erred to reply upon the alleged omitted
entry of oil seed in the application form to set aside the penalty order U/s 10A read with Section
10(b) of the Act ?
(ii) Whether under the facts and circumstances of the case the attempt of the Tribunal and the
Dy. Commissioner (Appeal) to set aside the penalty order U/s 10A read with Section 10(b) of the
Act on the basis of disputed entry in the application form (form ‘A’) amounts to amend the
provisions of Section 10(b) of the Act by taking the relevant consideration to be the alleged
entry Form ‘A’ instead of the commodity mentioned in the certificate of registration (Form ‘B’)
and thus the impugned order of the Tribunal is wholly illegal and patently erroneous ?
(iii) Whether under the facts and circumstances of the case the penalty U/s 10A of the Act was
lawfully imposed upon the opposite party ?
The Tribunal has deleted the penalty imposed on the petitioner after recording
findings of fact that the transactions of the assessee were in order.
In view of the findings of fact recorded by the Tribunal, no question of law
arises.
This revision is dismissed.
Dt/-8.01.2010
S.P.-1643/06