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Allahabad High Court
S/S Manoj Traders, Jhansi vs The Commissioner Trade Tax, U.P. … on 29 January, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 1073 of 2001
Petitioner :- S/S Manoj Traders, Jhansi
Respondent :- The Commissioner Trade Tax, U.P. Lko.
Petitioner Counsel :- Alok Kumar
Respondent Counsel :- S.C.

Hon'ble Bharati Sapru, J.

Heard learned counsel for the assessee and learned
Standing Counsel for the State.

This revision has been filed by the assessee under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1994-95 (U.P.). The questions of
law referred to are hereunder:-

(A) Whether under the taxing statute turn over can be estimated merely on the
basis of presumption ?

(B) Whether by maintaining the purchase register and bill book, the applicant
has not complied with the provisions of Section-12 of the U.P. Trade Tax
Act ?

(C) Whether the Trade Tax Tribunal was legally justified in affirming the
arbitrary estimate of turn over ?

(D) Whether the Trade Tax Tribunal was legally justified in ignoring the
aspect of the matter that burden lies upon revenue to prove taxable event ?

(E) Whether the Trade Tax Tribunal was legally justified in ignoring the
nature and statute of the business of the applicant ?

The assessee is a petty dealer of scrap, who
disclosed his turnover at Rs.82,381/-. However,
because of the fact that no books were maintained
by the assessee as is required under Section 12 of
the Act, the assessment was made by the assessing
authority, who determined the taxable turnover of
the assessee at Rs.3 lacs and a penalty was also
imposed on him under Section 13A(4). The
appellate authority deleted by the penalty and
determined the taxable turnover of Rs. 3 lacs.
In view of the above fact that the taxable turnover is
slightly excessive and arbitrary, the matter is
remanded to the assessing authority to re-determine
the taxable turnover of the assessee. The order of
the Tribunal dated 30.10.2001 is set aside. The
matter is remanded to the assessing authority to re-
determine the taxable turnover of the assessee. He
will do so within a period of three months from the
date of production of a certified copy of this order
in accordance with law and give to the assessee an
opportunity of hearing. Copy of this order may be
placed before the assessing authority within a
period of three weeks from today.

With the above directions, this revision is disposed
of.

Dt/-29.1.2010
S.P.


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