High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lucknow, v. S/S. Panna Lal Pramod Kumar Udai Singh Jain Road - SALES/TRADE TAX REVISION No. 903 of 1996  RD-AH 1379 (9 November 2004)
TRADE TAX REVISIOIN NO.903 OF 1996
TRADE TAX REVISION NO.905 OF 1996
The Commissioner of Trade Tax, U.P., Lucknow. ....Applicant
S/s Panna Lal Pramod Kumar Udai Singh, Aligarh ....Opp.party
Hon'ble Rajes Kumar, J.
These are two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 26.03.1996 for the assessment years 1987-88 98-99 under the U.P. Trade Tax Act and under the Central Sales Tax Act.
Following question has been raised in both the revisions :
"Whether on the facts and under the circumstances of the case the learned Trade Tax Tribunal was legally justified to have determined the taxable turnover and tax assessed as decided by the learned Deputy Commissioner (Appeals) inspite of that sufficient adverse reasons are available on record ?
I have perused the order of the Tribunal and the authorities below.
Heard learned counsel for the parties.
Perusal of the order of the Tribunal shows that the Tribunal has considered each and every objection taken by the authorities below and on the basis of the material on record estimated the turn over. Estimate of turn over is a question of fact unless shown to be contrary and without any basis. Learned Standing Counsel is not able to show that the estimate made by the Tribunal is arbitrary and without any basis. No question of law is involved in both the revisions.
In the result, both the revisions fail and are accordingly, dismissed.
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