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M/S CHANDEL BRICK FIELDS, KANPUR versus COMMISSIONER OF TRADE TAX, U.P. LUCKNOW

High Court of Judicature at Allahabad

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M/S Chandel Brick Fields, Kanpur v. Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 857 of 2006 [2007] RD-AH 3126 (25 February 2007)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.22

TRADE TAX REVISION NO.857 OF 2006

M/s Chandel Brick Fields, Kanpur.       ....Applicant

Versus

Commissioner of Trade Tax, U.P. Lucknow.   .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 22.04.2006 relating to the assessment year 1987-88.

Applicant was engaged in the business of manufacture and sale of bricks. Short dispute involved in the present revision relates to the rejection of claim of two lacs bricks used in the construction of link road and 25,000 bricks used in the construction of huts.

Applicant claimed that 2,49,180 bricks were used in the construction of link road, 37,000 bricks in the tube well etc. and 25,000 bricks in the construction of the labour huts. Assessing authority had asked the applicant to adduce the evidence for the use of the aforesaid bricks in the alleged construction. Applicant submitted that the bricks had been used between 15.03.1998 to 02.03.1988 and the same had been deducted from the stock register. Kiln is situated 2-3 phurlongs from the main road, which was constructed. Assessing authority  had accepted the claim only to the extent of 49,180 bricks which had been used in the construction of the link road on the ground that no evidence has been adduced to prove that 2,49,180 bricks used in the construction of the link road and observed that the applicant is not able to tell the exact length of the link road. The claim of 25,000 bricks had also been rejected in the absence of proper evidence. Being aggrieved by the order of the assessing authority, applicant filed appeal before the Assistant Commissioner (Judicial), Trade Tax, Kanpur. Assistant Commissioner (Judicial) vide order dated 25.04.1994 allowed the appeal and accepted the claim of the applicant for the use of 2,49,180 bricks in the construction of the link road and 25,000 bricks in the construction of huts. Against the order of the Assistant Commissioner (Judicial) Commissioner of Trade Tax filed appeal before the Tribunal. Tribunal by the impugned order set aside the order of the first appellate authority and restored the order of the assessing authority. Tribunal held that the applicant was not able to tell that what is actual length of the link road and in the absence of any evidence for the use of bricks to the extent of 2,49,180 bricks in construction of the link road, claim has rightly been rejected. The claim of 25,000 bricks for the construction of huts has also been rejected in the absence of any evidence on the ground that the same has to be treated in the stock.

Heard learned counsel for the parties.

Learned counsel for the applicant submitted that whatever bricks were used in the construction of the link road, same were deducted from the stock register and the stock register establishes that the bricks were used in the construction of the link road. He submitted that the existence of the link road and its construction has not been disputed, inasmuch as assessing authority itself accepted the existence of the link road and accepted the claim of 49,180 bricks used in the construction of the link road. He submitted that the first appellate authority has accepted the claim on the ground that the necessary entries had been made in the stock register and the assessing authority had not made any enquiry in this regard. Learned Standing Counsel relied upon the order of the Tribunal.

Having heard learned counsel for the parties, I have perused the order of Tribunal and the authorities below.

I do not find any substance in the argument of learned counsel for the applicant. If the applicant claims that the bricks had been used in the construction of the link road, burden lies upon it to substantiate its claim by adducing the evidence. The dispute is whether 2,49,180 bricks had been used in the construction of the link road. No evidence has been adduced that such bricks had been used in the construction of the link road. Applicant was not able to give the actual length and width of the link road. In the circumstances, in the absence of any evidence, assessing authority allowed the benefit of 49,180 bricks only by way of best judgment assessment.  Learned counsel for the applicant is also not annexed any evidence alongwith the revision petition to show that any evidence has been adduced before the assessing authority to substantiate the claim of 2,49,180 bricks used in the construction of the link road. In the circumstances, applicant fails to substantiate its claim and, therefore, the claim has rightly been rejected in part with regard to the bricks used in the construction of the link road and has been allowed by way of best judgment assessment.

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

Dt.25.01.2007

R./


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