Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 798 of 2007 Petitioner :- The. Commissioner Of Trade Tax. Lucknow Respondent :- S/S. General Supply Agency Moradabad Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Cause shown is sufficient; delay is condoned.
Heard learned Standing Counsel for the State and
Sri V.P. Singh on behalf of the assessee.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 2004-05 against the order of the
Tribunal dated 13.11.2006. The question of law
referred to is hereunder :-
(a) 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 u/r
41(8) holding that the demand of increase rate of diesel and petrol can not be
made under the aforesaid provisions ?
The Tribunal has come to the conclusion that the
demand had been made by the department only on
the basis of the presumption on the increase rates of
petrol and diesel and, therefore, has set aside the
demand.
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 :- 2.4.2010
S.P.