THE COMMISSIONER TRADE TAX versus S/S HARJEET KAUR

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax v. S/S Harjeet Kaur - SALES/TRADE TAX REVISION No. 895 of 2000 [2006] RD-AH 21145 (14 December 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard Learned Standing Counsel.

Learned Standing Counsel submitted that the assessment proceedings under section 7 (4) of the U.P. Trade Tax Act was initiated against the dealer/opposite party (hereinafter referred to as "Dealer") on the ground that Form-34, which was obtained by it was got passed from the exist check post by manipulation. He submitted that on enquiry transport company was not found in existence. The allegation of manipulation is very serious.

Learned Standing Counsel is, therefore, directed to produce the entire record to show that how manipulation was made and who are responsible for the manipulation and what sort of action has been taken against the officer concerned involved in the manipulation.

Admit.

List for hearing on 15.01.2007.

Dt.14.12.06

R./895/00

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