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Allahabad High Court
The Commissioner Of Trade Tax U.P. … vs S/S Bhola Singh Son Of Shri Ram … on 29 January, 2010
Court No. - 33


Petitioner :- The Commissioner Of Trade Tax U.P. Lucknow
Respondent :- S/S Bhola Singh Son Of Shri Ram Karan Singh Ent Bhatta,
Petitioner Counsel :- 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 State for the assessment year
1993-94 against the order dated 4.1.2007 passed by the

The sole question of law referred to is as under:

“(i) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was legally justified in affirming the order passed by the first
appellate authority granting reduction in the taxable turnover and tax
liability wholly ignoring the findings recorded by the assessing authority
based on survey in which adverse material relating to huge evasion of
tax was found which was not verifiable from the books of account of
the dealer?”

The Tribunal has estimated turnover of the assessee and
reduced after recording rreasons for doing so.

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 :- 29.1.2010

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