JUDGMENT Bharati Sapru, J. -- Heard learned Standing Counsel for the revisionist-State as well as Sri Vishwjit, who appears on behalf of the assessee. 2. This revision has been filed by the State for the assessment year 2007-08 against the order of the Tribunal dated 15.12.2012. 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 setting aside the penalty order passed u/s 13A (4) whereas the violation of provisions as contemplated u/s 13A (4) was wholly established on record?" 3. The Tribunal has set aside the penalty imposed on the assessee under Section 13A (4) of the Act after recording findings that the transactions of the assessee were found duly recorded in his books of account and the assessee was a bona fide dealer, who had made payments through cheques. The penalty has rightly been deleted by the Tribunal. 4. In view of the findings of fact recorded by the Tribunal no question of law arises. No other question was argued. 5. This revision has no merit, it is dismissed. No costs.