Court No. - 7
Case :- SALES/TRADE TAX REVISION No. - 146 of 2014 Applicant :- M/S Lucky Burtan Store Opposite Party :- The Commissioner, Commercial Tax Counsel for Applicant :- Aloke Kumar Counsel for Opposite Party :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondent.
This revision has been filed challenging the order dated 30.10.2013 in Second Appeal No.56 of 2013 (Assessment Year 2007-08) passed by the Member, Commercial Tax, Tribunal, Jhansi Bench-2, Jhansi, under Section 15A (1)(c) of the U.P. Trade Tax Act, 1948, whereby the appeal of the assessee was partly allowed and the penalty was reduced to Rs.62,500/- from Rs. 2,50,000/-.
I have perused the impugned order of the Tribunal and the authorities below. I find that the imposition of penalty is based on sufficient material on record.
Revision No.948 of 2011 arising from the assessment order for Assessment Year 2007-08 has been dismissed by this Court today and the order of the Tribunal determining the evaded purchases and Sales has been upheld by this Court.
The findings recorded by the Tribunal and the authorities below are findings based on consideration of relevant evidences on record to hold that the applicant is guilty of concealment of turn over attracting penalty under Section 15A (1) (c) of the Act.
In view of the aforesaid, I do not find any merit in this revision. Consequently, the revision fails and is, hereby, dismissed.
Order Date :- 27.4.2018 Ak/