Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1738 of 2006 Petitioner :- The Commissioner Trade Tax, U.P., Lucknow Respondent :- S/S Amir Traders Petitioner Counsel :- Standing Counsel 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 Act for the assessment year
2002-03 against the order of the Tribunal dated
7.6.2006.
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 setting aside the penalty order u/s
13A(4) whereas the provisions as contemplated
under section 13A(4) of the U.P.Trade Tax Act
were not complied with ?”
The Tribunal has deleted the penalty imposed upon
the assessee after recording a finding of fact that the
transaction of the assessee were duly recorded in
the books of account.
In view of the above finding as recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 19.1.2010
AKJ