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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Supreme Bihar Carrying Corporation - SALES/TRADE TAX REVISION No. 853 of 2000  RD-AH 20875 (11 December 2006)
TRADE TAX REVISION NO.853 OF 2000
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Supreme Bihar Carrying Corporation,
T.P. Nagar, Gorakhpur. .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 07.04.2000 relating to the assessment year 1995-96 under U.P. Trade Tax Act.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the tax assessed against the opposite party for the assessment year 1995-96. Opposite party is a transporter, engaged in the business of transporting the goods from one place to another place. At the time of survey dated 19.02.1996 made at the premises of the opposite party seven builties were found but the goods were not available and from the second godown 7 pieces of motor parts were being transported without any documents. Seven builties were for the transportation of goods from Delhi to Samastipur (Bihar). Before the assessing authority opposite party filed affidavit of one Shri R.K.Tiwari, who has admitted that the impugned 7 pieces of motor parts belonged to him. Assessing authority, however, had drawn adverse inference from the 7 builties on the ground that Form-34 must have been prepared at the entry check post in respect of such builties and goods have been imported inside the State of U.P. and 7 pieces of motor parts are being transported without documents. Opposite party filed the appeal. First appellate authority remanded back the matter to the assessing authority. Applicant filed second appeal before the Tribunal. Tribunal allowed the appeal and set aside the order of the first appellate authority. It appears that before the Tribunal assessment order passed by the Trade Tax Officer, Sector-4, Gorakhpur in the name of Sri R.K.Tiwari was filed. Tribunal held that the opposite party is a transporter and not dealer and burden lies upon the revenue authority to prove that opposite party is a dealer. Tribunal held that presumption drawn by the assessing authority that in respect of builties transit pass must have been issued is without any basis. Tribunal held that if transit pass would have been issued then in case same being not surrendered, information would have been send from check post. Tribunal on a consideration of the assessment order passéd against Sri R.K.Tiwari held that the opposite party being transporter, no adverse inference could be drawn. Finding of the Tribunal is finding of fact, which does not require any inference. No question of law is involved in the present revision.
In the result, revision fails and is accordingly, dismissed.
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