High Court of Judicature at Allahabad
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The Commissioner, Trade Tax,U.P. Lucknow v. S/S Ramchandra Singh Adi Gur Udyog, Dhampur. - SALES/TRADE TAX REVISION No. 726 of 2001  RD-AH 5546 (28 March 2007)
TRADE TAX REVISION NO.726 of 2001.
TRADE TAX REVISION NO.736 of 2001.
The Commissioner, Trade Tax, U.P. Lucknow. Applicant
S/S Ram Chandra Singh , Adi Gur Udyog, Dhampur. 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 10th January, 2001 relating to the assessment year, 1992-93.
On the basis of the information from Mandi Samiti that against some of the gate passes, the goods have been dispatched by the dealer/opposite party (hereinafter referred to as "the Dealer"). Proceeding under section 21 of the Act was initiated. Dealer submitted that such gate passes have not been obtained by it and the opportunity for confrontation of the original record and the opportunity of the cross-examination to the official of the Mandi Samiti was sought. Assessing authority without confronting the document and giving opportunity of the cross-examination drawn adverse inference and levied the tax. On the said information, dealer filed appeal. In appeal, the case was remanded back to the assessing authority with the direction to allow the opportunity of the cross examination to the official of the Mandi Samiti and to confront the original record relating thereto. In pursuance thereof, summon was issued to the Secretary, Mandi Samiti. Secretary, Mandi Samiti who appeared before the assessing authority, but failed to produce the record and prove that the Mandi Gate Passes have been obtained by the dealer. Assessing authority, however, levied the tax on the basis of the information relating to the alleged Mandi Gate Passes. First appellate authority allowed the appeal, which has been confirmed by the Tribunal. Tribunal held that the burden lies upon the revenue to prove that the alleged Mandi Gate Passes have been obtained by the dealer, which the revenue authority failed to do so. Finding of the Tribunal is finding of Fact. No question of law is involved in the present revisions.
In the result, both the revisions fail and are, accordingly, dismissed.
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