Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 104 of 2008 Petitioner :- The Commissioner, Commercial Tax, U.P. Lucknow Respondent :- S/S Citizen Engineering Works Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Cause shown is sufficient; delay condoned.
This revision has been filed by the State for the assessment
year 2001-02 against the order of the Tribunal dated
20.7.2007. The question of law referred to is hereunder:-
“Whether on the facts and circumstances of the case, the Trade Tax
Tribunal is legally justified in setting aside the penalty order passed u/s
15A(1) (o) whereas the violation of the provision as contemplated u/s
28A was clearly established on record?”
The Tribunal has recorded a finding that the assessee had
faithfully shown the nature of goods in his return as scrap
and, therefore, has deleted the penalty imposed upon the
assessee under Section 15A(1) (o) of the Act.
In view of the above, the order passed by the Tribunal is
justified.
The revision has no merit and is dismissed.
Order Date :- 11.8.2010
S.P.