The Commissioner Commercial Tax ... vs S/S S.C. Jhonson Products Pvt. ...
2023 Latest Caselaw 261 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 540 of 2013
 

 
Revisionist :- The Commissioner Commercial Tax U.P. Lucknow
 
Opposite Party :- S/S S.C. Jhonson Products Pvt. Ltd. Kanpur
 
Counsel for Revisionist :- S.C.
 
Counsel for Opposite Party :- Abhijit Banerjee
 

 
Hon'ble Rohit Ranjan Agarwal,J.

Heard Sri R.S.Pandey, learned Standing Counsel for the State.

This revision under Section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as "VAT Act") has been filed against judgment of the Tribunal dated 13.03.2013 whereby second appeal filed by the Assessee was allowed.

The dispute relates to assessment year 2010-11. The goods of the Assessee was intercepted by the mobile squad on 07.4.2010 and thereafter penalty was imposed. The Assessing Authority vide order dated 26.07.2010 passed the penalty order under Section 54(14) of VAT Act. Aggrieved by the said order, first appeal was preferred by the Assessee, which was also dismissed vide order dated 31.03.2011. Thereafter the Assessee preferred second appeal before the Tribunal and the Tribunal, after finding that the goods, which was being carried by the Assessee through the truck was transferred to another truck due to the break down in the earlier truck and thus there was discrepancy in the vehicle number. The Tribunal allowed the appeal on 13.03.2013 by setting aside the penalty imposed upon the Assessee.

After hearing learned counsel for the State and perusing the material on record, I find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck number had arisen due to the fact that the truck, on which the goods were being transported, had a break down and the goods were shifted into another truck.

The findings of fact recorded by the Tribunal needs no interference by this Court as no case is made out by the State.

The revision fails and is hereby dismissed.

Order Date :- 3.1.2023

Kushal