Court No. - 30
Case :- SALES/TRADE TAX REVISION No. - 1712 of 2006
Petitioner :- The Commissioner Trade Tax U.P., Lucknow
Respondent :- S/S Rishabh Chemicals, Chandausi
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 2002-2003 against the order of the Tribunal
dated 7.6.2006 by which the Tribunal has deleted the penalty imposed on the
assessee under Section 13A(4) of the U.P. Sales Tax Act. The question of law
is as 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 whereas the bill
accompanying the goods was not found issued from the regular bill book and the claim of tax
paid purchases could not be established on record ?
In view of the findings recorded by the Tribunal that the assessee was able to
produce his account books at the time of his final assessment, the order of the
Tribunal deleting the penalty is justified.
I see no reason to interfere in the order passed by the Tribunal.
This revision is dismissed.
Dt/-4.01.2010
S.P.-1712/06