Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 394 of 2009 Petitioner :- M/S Bajrang Traders Respondent :- The Commissioner Of Trade Tax, U.P. Lucknow Petitioner Counsel :- Piyush Agrawal Respondent Counsel :- C.S.C. 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 1997-98 against an order of the
Tribunal dated 20.6.2006. The questions of law
referred to are hereunder:-
(1) Whether the Trade Tax Tribunal was justified in drawing an adverse
inference against the applicant that the account books had not been
shown at any stage ?
(2) Whether the assessing authority while passing the assessment order
has specifically recorded a finding of fact that in response notice the
proprietor of the firm had appeared along with the books of accounts, still
the Trade Tax Tribunal was justified in drawing an adverse inference that
books of accounts had not been shown at any stage ?
(3) Whether in view of the judgment of Hon’ble the Apex Court in the case
of Bakhtawar Mal Kailash Chand (supra) the Trade Tax Tribunal was
justified in rejecting the claim of the applicant with regard to purchases
made on behalf of Ex-U.P. Principals ?
(4) Whether the applicant had made purchases for its Ex-U.P. Principals
can legally be rejected on the ground that payment had been received in
(5) Whether in view of the facts and circumstances of the case the order
passed by the Trade Tax Tribunal is justified in not accepting the
purchases made on behalf of Ex-U.P. Principals ?
(6) Whether in view of the facts and circumstances of the case, the order
passed by the Trade Tax Tribunal is justified ?.
By this revision the Tribunal has come to the
conclusion that the assessee was not making any
purchases on behalf of the ex-U.P. Principals and
has also come to the conclusion that the transactions
were in fact of the assessee’s own transactions for
U.P. and for Central in respect of the two
commodities i.e. wheat and Gur. The Tribunal has
come to the conclusion that on the basis of that the
account books and registers were not produced by
the assessee before the assessing authority.
On the other hand, the learned counsel for the
assessee has brought to the notice of this Court the
order of assessment itself where the assessing
authority has noted that the books of accounts were
produced. The matter is therefore, remanded by this
Court to the assessing authority to re-examine the
matter on the basis of the account books which were
produced at the time when the assessment was
made i.e. on the basis of evidence which is already
there. The matter of re-examination may be decided
within a period of three months from the date of the
production of a certified copy of this order being
placed before the authority. The order shall be placed
within three weeks from today.
This revision is disposed of.