Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 71 of 2002 Petitioner :- M/S Agarwal Engineering Stores Respondent :- Commissioner Of Trade Tax U.P. Lucknow Petitioner Counsel :- V.K. Agarwal Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru, J.
Heard learned counsel for the revisionist and the learned
Standing Counsel for the State.
This revision has been filed by the assessee under Section 11
of the U.P. Trade Tax Act for the assessment year 1992-93
against the order of the Tribunal dated 17.10.2001.
The questions of law referred to are hereunder :-
“A. Whether in the facts and circumstances of the present
case when the appeal of the applicant was allowed by the
Appellate Court and matter was remanded with the direction
to afford the applicant opportunity to cross examine the
person from whose custody the alleged diary was seized, so
as to make that evidence admissible in evidence, the Trade
Tax authorities were justified in not following the directions
and proceed on the basis of inadmissible evidence ?
B. Whether in the facts and circumstances of the present case
the Trade Tax Authorities were justified in rely on
inadmissible evidence and make assessment on that basis
without connecting the same to the applicant ?
C. Whether in the facts and circumstances of the present case
when the assessment order was neither signed, nor certified
nor accompanied with any demand notice and having
interpolation in the date of order was a valid assessment
order and was not liable to be interfered in appeal ?
D. Whether in the facts and circumstances of the present case
the Trade Tax Officer could be said to be justified in
proceeding to pass exparte assessment ?”
The record reflects that the initial order was passed exparte
against the assessee in proceedings initiated under Section 21
of the Act which were initiated on the basis of a diary which
were seized at Railway Check Post.
In view of the above facts and the circumstances of the case
one opportunity of hearing may be given to the assessee. The
matter is remanded to the assessing authority to give to the
assessee an opportunity of hearing on merits and in
accordance with law.
The order passed by the Tribunal is set aside. The matter of
remand may be decided within a period of three months from
the date of the production of a certified copy of this order.
This order may be placed before the authority within the next
three weeks.
This revision is disposed of.
Order Date :- 19.1.2010
AKJ