High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. Rastriya Ispat Nigam Ltd - SALES/TRADE TAX REVISION No. 671 of 2004  RD-AH 2376 (5 September 2005)
TRADE TAX REVISION NO.671 OF 2004
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Rastriya Ispat Nigam Limited, Ghaziabad. ....Opp. Party
Hon'ble Rajes Kumar, J.
Present revision under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 29.11.2003 for the assessment year 1996-97.
Following question has been raised in the present revision:
"Whether on the facts and in the circumstances of the case, the Tribunal is legally justified to set aside the liability of interest under section 8 (1) of the U.P. Trade Tax Act despite the tax was imposed on the admitted turnover of the dealer?"
It appears that for the claim of exemption, dealer opposite party (hereinafter referred to as "Dealer") had filed certain Form 3-B. The said Form 3-B has been accepted and the exemption against both the forms have also been allowed in the original assessment proceedings. On the basis of the information that M/s Nav Jyoti Gramodyog Seva Sansthan, Shyampur, to whom the sales were made and Form 3-B have been obtained was not in existence. Likewise the sales made to M/s D.N.Engineering Works, Noida against Form 3-B, it has been noticed that the alleged Form 3-B have not been issued to the said party. On the basis of the aforesaid information proceedings under section 21 of the Act was initiated and claim of exemption has been disallowed. Assessing authority had also demanded the interest @ 2% under section 8 (1) of the Act treating the assessed tax as admitted tax. Matter came up in appeal before the Tribunal. Tribunal upheld the levy of tax but has deleted the interest under section 8 (1) of the Act on the ground that it was not admitted tax.
Heard learned Standing Counsel.
I do not find any error in the order of Tribunal. It is not the case where the certificate for claim of exemption have not been furnished. It is a case where for the claim of exemption, certificates were filed, which have also been accepted in the original assessment proceedings but subsequently, the claim of exemption had been rejected in the proceedings under section 21 of the Act. Dealer had not admitted the tax at any stage. Therefore, the tax assessed on the turn over after rejecting the declaration form can not be said to be admitted tax. I do not find any error in the order of Tribunal.
In the result, revision fails and is accordingly, dismissed.
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