High Court of Judicature at Allahabad
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The Commissioner Trade Tax,U.P.Lucknow v. Bhagwati Prasad Bishnoi, Galla Vyapari, Orai - SALES/TRADE TAX REVISION No. 1209 of 2000  RD-AH 1308 (22 January 2007)
TRADE TAX REVISION NO.1209 OF 2000
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Bhagwati Prasad Bishnoi, Galla Vyapari, Orai. .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 23.05.2000 relating to the assessment year 1997-98.
Heard Learned Standing Counsel.
The claim of exemption against Form 3C (1) issued by M/s Pawan Trading Corporation, Orai had been denied to the dealer/opposite party (hereinafter referred to as "Dealer") on the ground that Ms/ Pawan Trading Corporation, Orai had not deposited the tax. Tribunal held that the form was issued by the department to M/s Pawan Trading Corporation, Orai and it was genuine form and merely because the tax had not been deposited by Ms/ Pawan Trading Corporation, Orai, exemption can not be denied to the present dealer.
I do not find any error in the order of Tribunal. It is settled principle of law that unless form is found to be forged and obtained as a result of collusion, exemption can not be denied to the party receiving form and merely on the ground that the party, who had issued the form not paid the tax. If the party, who had not paid the tax, necessary recovery proceeding can be taken against the said party but the claim of exemption against form can not be denied to the receiving party, if the form is genuine.
In the result, revision fails and is accordingly, dismissed.
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