Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1763 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Som Distillery And Brewaries Ltd. Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1999-2000 against the order of the
Tribunal dated 11.7.2006. The question of law
referred to is hereunder:-
(i) Whether on the facts and circumstances of the case the Trade Tax
Tribunal was justified in accepting the books of account of the dealer ignoring
the finality of the penalty proceedings under Section 15A(1) (O) of the Act ?
The Tribunal has deleted the penalty imposed on
the assessee under Section 15A(1) (O) of the Act by
recording the finding of fact that the transactions of
the assessee were recorded in his books of account
and also tax paid.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 27.1.2010
S.P.