Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1652 of 2006 Petitioner :- The Commissioner, Trade Tax Respondent :- S/S Haji Ismile Noor Mohammad And Co. Petitioner Counsel :- Standing Counsel 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 1983-84 against the order of the
Tribunal dated 29.3.2006. The questions of law
referred to are hereunder:-
(i) Whether under the facts and circumstances of the case Section 10(b)
merely refers to certificate of registration (Form ‘B’) and not the application
for registration (Form ‘A’) and as such the Tribunal and the Dy. Commissioner
(Appeal) erred to rely upon the alleged omitted entry of oil seed in the
applicatyion form to set aside the penalty order U/s 10A read with Section
10(b) of the Act?
(ii) Whether under the fact and circumstances of the case the attempt of the
Tribunal and the Dy. Commissiioner (Appeal) to set aside the penalty order
U/s 10A read with Section 10(b) of the Act on the basis of disputed entry in
teh application form (form’A’) amounts to amend the provisions of Section
10(b) of the Act by taking the relevant consideration to be the alleged entry of
Form ‘A’ instead of the commodity mentioned in the certificate of registration
(Form’B’) and thus the impugned order of the Tribunal is wholly illegal and
patently erroneous ?
(iii) Whether under the fact and circumstances of the case the penalty U/s 10A
of the Act was lawfully imposed upon the opposite party ?
The Tribunal has recorded a finding that the
assessee was an Oil manufacturing business and the
item in question was duly recorded in his certificate
of registration for exemption and he had not
violated the provisions of Section 10A of the Act.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision has no merit and is dismissed.
Order Date :- 11.1.2010
S.P.