Commissioner, Commercial Tax ... vs S/S. Goojar Mal Pyare Lal
2015 Latest Caselaw 2009 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 35
 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 366 of 2011
 
Applicant :- Commissioner, Commercial Tax U.P. Lucknow
 
Opposite Party :- S/S. Goojar Mal Pyare Lal
 
Counsel for Applicant :- C.S. C.
 
Hon'ble Bharati Sapru,J.

Heard learned standing counsel for the revisionist State.

The cause shown for the delay in filing the revision is sufficient and the delay is condoned. The delay condonation application is allowed.

This revision has been filed by the revisionist State for the assessment year 2008-09 against the order dated 8.12.2010 passed by the tribunal.

The question of law referred to is as under:

"(i)Whether under the facts and circumstances of the case, the Trade Tax Tribunal was legally justified in deleting the penalty levied under section 54(1)(14) of U.P. Value Added Tax Act?"

The Tribunal has deleted penalty imposed on the assessee under section 54(1)(14) of the Act after recording that the transactions of the assessee were found to be genuine and were duly recorded in the books of accounts and the transactions were done through banking State of Bank of India.

In view of the finding recorded by the tribunal, no question of law arises. I see no reason to interfere with the order of the tribunal. No other question of law was pressed.

The revision is dismissed as above. No costs.

Order Date :- 27.8.2015

rk

Civil Misc. Delay Condonation Application no.153706 of 2011

Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 366 of 2011

Applicant :- Commissioner, Commercial Tax U.P. Lucknow

Opposite Party :- S/S. Goojar Mal Pyare Lal

Counsel for Applicant :- C.S. C.

Hon'ble Bharati Sapru,J.

Allowed.

Order Date :- 27.8.2015

rk