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Asha Industries v. State Of U.P. & Others - WRIT TAX No. 1017 of 2004 [2004] RD-AH 440 (4 August 2004)


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Asha Industries, Aligarh. ....Petitioner


State of U.P. and others. ....Opp.Parties


Hon'ble Rajes Kumar, J.

This writ petition is directed against the order of Tribunal dated 15.06.2004 by which Tribunal has stayed the realisation of the disputed amount of tax to the extent of 70% for the assessment years 2001-02 and 2002-03. It is alleged that the petitioner  was carrying on the trading business of iron scrap. However, to obtain house loan and to avail the cash credit facility, certain details of purchases, sales and consumable expenses in respect of packing material etc. were furnished to Jammu & Kashmir Bank, G.T.Road, Aligarh. On the receipt of the information from the bank about the such details, assessing authority passed the assessment orders, in which on the basis of details furnished to the bank, treated the petitioner as manufacturer of hardware levied the tax on the estimated turn over of manufactured hardware. Against the assessment orders passed for the assessment years 2001-02 and 2002-03 petitioner filed two appeals before Joint Commissioner (Appeals) Trade Tax, Aligarh alongwith stay applications. First appellate authority allowed the said applications in part and granted stay to the extent of 50% of the disputed tax. Against the order of first appellate authority granting the stay to the extent of 50% of the disputed tax, petitioner filed two appeals before Trade Tax Tribunal, Aligarh alongwith application for stay of recovery of disputed amount of tax. By the impugned order, Tribunal has stayed the realisation of 70% of the disputed amount of tax for both the years.

Heard learned counsel for the parties.

With the consent of both the parties, present writ petition is being disposed of at the admission stage. Learned counsel for the petitioner contended that the petitioner was never involved in any manufacturing activity and was only carried on trading business of iron scrap during the years under consideration and just to avail the house loan and benefit of cash credit facility, statement was furnished to the bank giving the details of higher figure of sales, purchases and consumable expenses in packing material, which were concocted figures and not actual. He submitted that petitioner had never been assessed on the manufactured goods in the previous years. He further submitted that the petitioner is running in a great financial crises and has no fund to deposit any amount towards the disputed tax. Petitioner has filed a bank certificate showing debit balance in the cash credit account and in the housing loan account.

The issues on merit,  whether the details submitted to the bank by the petitioner were false and only submitted for taking the loan or it were the actual figures and  whether the petitioner was involved in any manufacturing activity during the years under consideration, has to be adjudicated in the appeals. However, looking to the facts and circumstances of the case, I direct that the recovery of the disputed amount of tax for the assessment years 2001-02 and 2002-03 shall remain stayed till the disposal of the first appeals on the deposit of 20% of the said amount within a period of one month. In case, if the petitioner  deposits 20% of the disputed amount of tax, first appellate authority is directed to decide the appeals within another one month. Petitioner shall also furnish the security of the amount stayed within a month in the form other than cash and bank guarantee.

With the aforesaid observations, petition is disposed of.




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