Penalty under U.P. Trade Tax law upheld where altered records and factual findings could not be disturbed in revision.

Penalty under section 4B(5) of the U.P. Trade Tax Act was sustained because the record showed alteration of the goods description from "road equipments" to "iron and steel," and no recognition certificate had ever been issued for manufacture and sale of road equipments. The allegation that departmental records were tampered with was not supported by the evidence, and the finding of interpolation was treated as a factual conclusion reached by the authorities below. In revision, such factual findings could not be reappreciated or disturbed absent a legal error, so no interference was warranted.

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Issues: Whether the penalty imposed under section 4B(5) of the U.P. Trade Tax Act, 1948 could be interfered with on the ground that the recognition certificate was for manufacture of road equipments or that the departmental records had been tampered with.

Analysis: The original application and record showed that the description of the goods had been altered from "road equipments" to "iron and steel" and that no recognition certificate was ever issued for manufacture and sale of road equipments. The allegation of tampering was not supported by the record, and in any event the finding on interpolation was one of fact based on appreciation of evidence by the authorities below. In revisional jurisdiction, such factual findings could not be reappreciated or disturbed in the absence of a legal error.

Conclusion: The penalty under section 4B(5) was upheld and no interference was warranted in revision.

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