Present revision has been filed by the department under section 11 of the U.P.Trade Tax Act, 1948, against the judgment and order dated 22.06.2005, passed by the U.P. Commercial Tax Tribunal, Lucknow in Second Appeal No.167 of 2003, for the assessment year 1998-99, where the penalty amount has been reduced.
The brief facts of the case are that during the assessment year under consideration, the assessee was engaged in the trading of Mentha Oil. On 31.07.1998, a vehicle No.HR 38/0724 was checked by the flying squad of the department, where the bills were found. On the bills, serial numbers were not printed, it was written in the hand writing. So, A.O. has levied the penalty under section 13-A of the Trade Tax Act for Rs.1,06,000/-, which was confirmed by the first appellate authority. However, the Tribunal again examined the entire materiel and observed that in the quantum appeal, addition was reduced. So, the penalty was reduced proportionately Rs.66,112.50. Being aggrieved, the department has filed the present revision.
With this background, Miss Madhurima Bhargava, learned counsel for the department. None appeared on behalf of the assessee.
After hearing both the parties and on perusal of the record, it appears that the Tribunal has reduced the penalty by giving a relief of Rs.39,887.50 only. After examination of the entire material, the penalty amount was reduced proportionately as per the order passed in the quantum appeal.
In the peculiar facts and circumstances of the case, the same appears reasonable. Hence, no interference is required in the matter. No question of law is emerging from the impugned order. So, the same is hereby sustained alongwith the reasons mentioned therein.
In the result, the revision filed by the department is hereby dismissed.
Order Date :- 18.12.2012 ank