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M/S Rama Entt Udyog v. The Commissioner Trade Tax, U.P. - SALES/TRADE TAX REVISION No. 15 of 2005 [2005] RD-AH 117 (7 January 2005)


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Court no. 55

Trade Tax Revision no. 15 of 2005.


Trade Tax Revision no. 16 of 2005.

M/S Rama Entt Udyog, Badaun. ... Revisionist.

Commissioner of Trade Tax, U. P. ... Respondent..

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 7.10.2004 relating to provisional assessment order for the month of April, 2002 and May, 2002 respectively.  

Applicant was carrying on the business of manufacture and sales of bricks.  For the month of April and May, applicant filed monthly return.  Assessing Authority issued notice for making provisional assessment for both the aforesaid months with the view that on the basis of material found at the time of survey dated 18.5.2002, disclosed turnover was not correct.  Assessing Authority accordingly passed provisional assessment order for the month of April estimating the turnover of bricks at Rs.6,17,500/- and turnover of coal at Rs.2,00,000/- and for the month of May at Rs.6,17,500/- and turnover of coal at Rs.2,00,000/-.  First Appeals filed by the dealer were allowed in part.  First Appellate Authority for the month of April reduced the turnover of bricks to Rs.4,37,000/- and the turnover of Coal to Rs.82,500/- and for the month of May reduced the turnover of bricks to Rs.3,95,200/- and turnover of coal to Rs.25,000/-.  Against the order of First Appellate Authority, dealer had not filed  any appeal, but the Commissioner of Trade Tax filed appeals before the Tribunal.  Tribunal vide impugned order, allowed the appeal of Commissioner of Trade Tax for the period of April, 2002 and has partly allowed the appeal for the period of May, 2002.  Tribunal has up held the firing period and selling rate fixed by the First Appellate Authority,  but has only enhanced the production on the ground that in 6.5 Lacs capacity of Kiln,  production of one lacs bricks normally takes  4-5 days while the First Appellate Authority has fixed the production on the basis of production of one Lacs bricks in 6 days.

Heard Counsel for the parties.

Learned Counsel for the applicant submitted that initiation of provisional assessment proceeding was patently illegal and without pointing out any defect in the return which was necessary.  He submitted that the estimate is arbitrary.  Learned Standing Counsel supported the order of Tribunal.

I have perused the order of Tribunal and the authorities below.  Since the applicant had not filed any appeal against the order of First Appellate Authority, it is not open to the applicant to challenge the jurisdiction of the authority to pass provisional assessment order which has been up held by the First Appellate Authority and has not been disputed by the applicant.  So far as estimate of production of turnover is concerned, the same is concluded by the finding of fact.  No question of law is involved in the present revisions and therefore, both the revisions fail and are dismissed.

In the result, both the revisions fail and are accordingly dismissed.




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