AI Structured Summary
Not yet generated for this judgment
Judgment
Bharati Sapru, J.—Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2003-04 against the order of the Tribunal dated 27.08.2011. The question of law referred to is hereunder:-
"Whether under the facts and circumstances of the case, the Trade Tax Tribunal as was legally justified in affirming the order passed by the first appellate authority setting aside the penalty order passed u/s 15A (1) (q) whereas the provisions of Section 28-B were found violated ?"
The Tribunal has deleted the penalty imposed on the assessee under 15 A (1) (q) of the Act after recording findings that the vehicle, which was carrying oil has met with an accident and, therefore, it was natural that the oil would leak out. The penalty imposed on the assessee for this reason has been deleted.
In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued.
This revision has no merit, it is dismissed. No costs.