The Commissioner Trade Tax U.P. … vs S/S Shalimar Scrap Traders on 8 July, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 2312 of 2006

Petitioner :- The Commissioner Trade Tax U.P. Lucknow
Respondent :- S/S Shalimar Scrap Traders
Petitioner Counsel :- S.C.

Hon'ble Pankaj Mithal,J.

The question of law which arises for determination is whether the goods
which were not accompanied by the relevant Form 49 can be treated to be
duly accounted absolving the assessee from penalty in view of the provision
of Section 8A (5) where a presumption is that such goods shall be presumed
to be unaccounted with the view to evade payment of tax?

Admit.

Issue notice.

Order Date :- 8.7.2010
SKS