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.