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2019 (4) TMI 1327 - ALLAHABAD HIGH COURTImposition of penalty u/s 13A(4) of the U.P. Trade Tax Act - Goods seized on the ground that Mobile Squad Authorities presumed that goods in question are meant to be delivered at the address which is mentioned in the loose purchi - HELD THAT:- Section 13A(4) of the Act provides that the penalty under the said provision can be imposed only when the goods were omitted from being shown in the account books, register and other documents referred to in Sub-Section 1 of Section 13 A of the Act. No other ground has been provided in Sub-Section 4 of Section 13A for imposing the penalty therein. The assessing authority of the revisionist has converted security in penalty imposed under Section 13A(4) of the Act - the order passed by the First Appellate Authority is affirmed - revision allowed.
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