Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 109 of 2007 Petitioner :- The Commissioner Trade Tax, U.P. Lucknow Respondent :- M/S Dayal Traders Petitioner Counsel :- S.C. Respondent Counsel :- Alok Kumar Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has been
filed by the State for the assessment year 1999-99 against the order
of the tribunal dated 22.11.2006. The sole question of law referred
is as under:
(i) Whether on the facts and in the circumstances of the Trade Tax Tribunal
was legally justified in setting aside the penalty order passed u/s. 15A(1)(D)
wholly ignore the provisions of law as well as findings recorded by the
assessing authority affirmed by the first appellate authority?”
The tribunal has correctly come to the conclusion that penalty
order passed under section 15-A(1)(D) was not justified in view of
the fact that the proceedings under the Central Sales Tax Act has
already been initiated against the assessee.
In view of the above, I see no reason to interfere with the order of
the tribunal. No question of law arises.
The revision is dismissed as above. No costs.
Order Date :- 4.2.2010
rk