Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 213 of 2002 Petitioner :- The Rakesh Kumar Jaiswal Respondent :- The Commissioner Of Trade Tax, U.P., Lucknow Petitioner Counsel :- Rakesh Ranjan Agarwal Hon'ble Bharati Sapru,J.
This revision has been filed by the assessee under
Section 11 of the U.P. Trade Tax Act for the
assessment year 1990-91 against the order of the
Tribunal dated 15.1.2002. The questions of law
referred to are hereunder:-
(i) Whether on the facts and in the circumstances of the case the Tribunal was
correct to hold that the applicant was liable to be taxed U/S 3F in view of
Notification No.ST-11-2400/X-9 (195)/85 dated 27.4.87 on the transfer of
right to use the goods.
(ii) Whether the Tribunal was correct not to consider that a transfer of right to
use the goods necessarily involves delivery of possession and the delivery of
possession is distinguishable from its custody as provided under Rule 44C.
especially when the vehicle is driven by Driver employed by owners.
(iii) Whether the Tribunal correct not to consider the expenses like driver
salary diesel, libricants, Insurance, Road Tax, Permit Fee, Passenger Tax and
maintenance could not be included for the purposes of Section 3F while
determining the turnover.
(iv) Whether the Tribunal was correct not to consider the expenses like driver
salary diesel, lubricants, Insurance, Road Tax, Permit Fee, Passenger Tax and
maintenance could not be included for the purposes of Section 3F while
determining the turnover.
(v) Whether the Tribunal was correct not to consider that the applicant
received only Rs.2,63,600/- from B.P.C.L. and Rs.25,800/- and Rs.11,500/-
from T.S.L. still it fixed the quantum of turnover at Rs.5,00,000/- without
assessing any reason.
(vi) Whether the Tribunal was correct not to consider that no show cause
notice was served on the applicant under rule 41 and the estimated turnover
was determined without verifying receipts and calling for agreement from
B.P.C.L. and T.S.L.
This issue has been decided by this Court in a
similar case of Radhey Shyam Jaiswal Vs. C.T.T.
in T.T.R. No.867 of 2002. Thus, this revision is
also decided in the same terms. The matter is
remanded to the assessing authority for re-
consideration after examination of the agreement
between assessee and the persons to whom he has
given the post of driver.
This revision is disposed of as above.
Order Date :- 22.1.2010
S.P.