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M/S SHIVA SCRAP SUPPLIER versus THE COMMISSIONER OF TRADE TAX UP

High Court of Judicature at Allahabad

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M/S Shiva Scrap Supplier v. The Commissioner Of Trade Tax Up - SALES/TRADE TAX REVISION DEFECTIVE No. 198 of 1999 [2006] RD-AH 2604 (2 February 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''the Act') is directed against the order of Tribunal dated 19.09.1998 relating to the assessment year 1989-90 under the U. P. Trade Tax Act.

Applicant was carrying on the business of Iron Scrap.  On the basis of seized Parchas and other documents at the time of survey dated 28.7.1991 made at the business premises of the applicant, a proceeding under Section 21 of the Act was initiated.  It was found that the entries of Exbt.-6, 39.87 Ton Iron Scrap for Rs.1,77,154/- and in Parcha no. 34 of Exbt.9, 84.1716 Ton Iron Scrap for Rs.3,66,321/- and the entries of Purcha nos.7, 37,40, 41, 42, 44 and 47 of Exbt.9 for Rs.2, 83,325/- were not found in the books of account and they have been treated as the suppressed purchases and accordingly, the suppressed sales at Rs.9 Lacs had been estimated.  The order of Assessing Authority had been confirmed by the First Appellate Authority as well as by the Tribunal.

Heard learned Counsel for the parties.

Learned Counsel for the applicant is not able to show any error in the order of Tribunal.  Estimate is based on the material on record and cannot be said to be arbitrary.

In the result, revision fails, and is, accordingly, dismissed.

Dt:02.02.2006.

MZ/(198)/99.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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