High Court of Judicature at Allahabad
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The Commissioner, Trade Tax,U.P. Lucknow v. S/S Phonex Oil Company (India) Pvt. Ltd. - SALES/TRADE TAX REVISION No. 752 of 2001  RD-AH 5668 (29 March 2007)
Hon'ble Rajes Kumar, J.
By the impugned order Tribunal has set aside the order passed under section 10-B of U.P. Trade Tax Act (hereinafter referred to as "Act") for the assessment year 1991-92. Tribunal held that on the basis of the information, which was received; vide letter dated 19.05.1996 proceedings could be initiated under section 21 of the Act. Inasmuch as the information has been received after passing of the assessment order on 24.06.1994 and the proceedings under section 10-B of the Act could not be taken.
I do not find any error in the order of Tribunal. Proceedings under section 10-B of the Act can be taken only on the basis of the material on record. Material which was received subsequent to the passing of the assessment order can not be made basis for the proceedings under section 10-B of the Act. On the basis of the material received after passing of the assessment order, proceedings under section 21 of the Act can only be taken. This view is supported by the Division Bench decision of this Court in the case of M/S A.K. Corporation and another Vs. State of U.P. and others, reported in 1994 UPTC, 75.
In this view of the matter, revision is devoid of any merit and is accordingly, dismissed.
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