High Court of Judicature at Allahabad
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M/S Sunha Gramin Sewa Sansthan v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 652 of 2001  RD-AH 5216 (23 March 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 31.05.2001 relating to the assessment year 1991-92.
Heard learned counsel for the parties.
Two disputes, one relates to the valuation of 371 bags paddy and the second relates to the purchases of food grains for Rs.1,37,250/- for and on behalf of Ex-U.P. Principal are involved. The claim of the applicant was that since 371 bags paddy was seized by the police department under section 3/7 of Essential Commodities Act and was kept for three years, its valuation has been substantially reduced. Tribunal has partly allowed the claim and estimated its value. Finding of the Tribunal is finding of fact.
So far as purchases claimed to be made for and on behalf of Ex-U.P. Principal is concerned, Tribunal held that no evidence has been adduced in this regard before the assessing authority and even before the Tribunal. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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