Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1743 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S K.K.Medicos 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 U.P. Trade Tax Act for the assessment year 2003-04
against the order of the Tribunal dated 30.5.2006.
The question of law referred to is hereunder :-
(1) Whether under 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 u/s 13A(4) without recording any
findings that the transaction in question was found entered in
the books of accounts of the dealer and was supported by
other relevant documents ?
The Tribunal has deleted the penalty imposed upon the
assessee after recording a finding of fact that the transactions
of the assessee were found duly recorded in its books of
account.
In view of the findings of fact recorded by the Tribunal, no
question of law arises.
This revision is dismissed.
Order Date :- 19.1.2010
AKJ