Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 77 of 2002 Petitioner :- Commissioner, Trade Tax, U.P., Lucknow Respondent :- Sandeep Coal Traders, Chandasi Chandauli Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist assessee for the assessment
year 1995-96 against the order dated 31.8.2001 passed by
the tribunal.
The questions of law referred to are as under:
“(i) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was legally justified to allow the substantial relief in the tax
assessed by the assessing officer in the well discussed order which
was passed and the turnover of suppress sales was estimated in the
light of the adverse material exhibited by the account books seized at
the time of S.I.B. survey dated 17.12.95, amongst other grounds?
(ii) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal was legally justified to accept the dealer’s version
in respect of the non-availability of the account books at the business
premises of the dealer at the time of survey on the ground that no
responsible person on behalf of the assessee was available at the time
of survey?
(iii) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal was legally justified to reduce the assessed tax
phenomenally inspite of the fact the tribunal has itself justified the
order of the authorities below, inasmuch as, it was passed the best
judgment assessment order and in view of the tribunal’s observation
that the dealer was involved in the tax evasion on a very large scale?”
The Tribunal has estimated provisional turnover of the
assessee on the basis of adverse material found against the
assessee during a survey.
In view of the above, the order of the tribunal is justified. No
question of law arises. I see no reason to interfere with the
order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 1.2.2010
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