Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 457 of 2007 Petitioner :- The Commissioner Of Trade Tax U.P. Lucknow Respondent :- S/S Amar Deep Singh ,Amritsar Punjab Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard learned Counsel for the State and Sri Ashok
Kumar 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 2005-06 against the impugned
order dated 28.11.2006. 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 affirming the order passed by the
first appellate authority, setting aside the penalty order passed under
Section 15A(1) (o) whereas the violation of the provisions of Section 28A
was clearly established on record ?
The Tribunal has come to the conclusion that the
penalty imposed upon the assessee was not justified
under Section 15A(1) (o) on account of the fact that
the assessee was able to establish that he was
carrying the goods within U.P. and had made no
imports in State of U.P.
In view of the above, the question of law is
answered in favour of the assessee and against the
department.
This revision has no merit and is dismissed.
Order Date :- 13.1.2010
S.P.