(M.R. Shah and M.M. Sundresh, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 18805/2022, decided on November 7, 2022
Commissioner Trade/Commercial Tax U.P., Lucknow ______ Petitioner;
v.
Wheels India Limited ______________________________ Respondent.
IA No. 148217/2022 – Exemption From Filing C/C of the Impugned Judgment & IA No. 148218/2022 – Exemption From Filing O.T.
Petition(s) for Special Leave to Appeal (C) No(s). 18805/2022; TTR No. 252/2015; IA No. 148217/2022; and IA No. 148218/2022
The Order of the court was delivered by
Order
1. As the amount of penalty involved is Rs. 2,15,770/- only, the Special Leave Petition is not entertained. However, the question of law, if any, is kept open.
2. The Special Leave Petition stands dismissed with the above observation.
3. The cost imposed by the High Court is ordered to be set aside.
4. Pending applications stand disposed of.
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