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M/S WASIM & BROTHERS versus COMMISSIONER, OF TRADE TAX,

High Court of Judicature at Allahabad

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M/S Wasim & Brothers v. Commissioner, Of Trade Tax, - SALES/TRADE TAX REVISION DEFECTIVE No. - 76 of 2003 [2007] RD-AH 16440 (8 October 2007)

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 AT ALLAHABAD

Court no.22

TRADE TAX REVISION NO. (76) of 2003.

M/S Wasim & brothers, Allahabad. Applicant.

Versus

The Commissioner, Trade Tax, U.P. Lucknow. Opp.Party.

AND

TRADE TAX REVISION NO. (77) of 2003.

M/S Wasim & Company, Allahabad. Applicant

Versus

The Commissioner, Trade Tax, U.P. Lucknow. Opp.Party.

Hon'ble Rajes Kumar, J.

Present two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 7th January, 2003 relating to the assessment years, 1991-92 and 1992-93.

The applicant was a contractor. During the assessment year, 1991-92, the applicant was awarded two contracts for Rs. 1,47,843.48 and Rs.1,06,435/-. Admittedly, the applicant had not maintained any books of account and had not produced any purchase voucher. The applicant did not furnish any certificate of the contractee about the payment received, therefore, by way of best judgment assessment, assessing authority estimated the total receipt of Rs. 2 lacs after giving the benefit of the labour charges estimated the value of the goods involved in the execution of the works contract at Rs. 1,40,000/-. The order of the assessing authority has been confirmed in first appeal and by the Tribunal also.

For the assessment year, 1992-93, applicant was awarded contract for Rs. 5,13, 908.40 paise and admittedly, the books of account and the purchase voucher have not been maintained. Applicant also could not furnish any certificate of the contractee about the payment. Assessing authority, accordingly, estimated the receipt of Rs. 5 lacs and after giving the benefit of labour charges at Rs. 1,50, 000/-, estimated the value of the goods involved in the execution of works contract for Rs. 3,50,000/-. The order of the assessing authority has been confirmed in first appeal. Tribunal, however, estimated the value of the goods involved in the execution of works contract at Rs. 2,80,000/-

Heard Sri N.C.Gupta, learned counsel for the applicant and Sri Nimai Dass, learned Standing Counsel.

Learned counsel for the applicant is not able to show any error in the order of the Tribunal. Admittedly, no books of account had been maintained by the applicant and even the certificate of contractee about the receipt could not be furnished, therefore, best judgment assessment made by the authorities below are wholly justified. No question of law is involved in the present revisions.

In the result, both the revisions fail and, are accordingly, dismissed.

Dated.08.10.2007.

VS.


Copyright

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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