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The Commissioner Trade Tax U.P. v. Raghunath Laxmi Narain - SALES/TRADE TAX REVISION No. 645 of 1997  RD-AH 497 (22 February 2005)
TRADE TAX REVISION NO.645 1997
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Raghunath Laxmi Narain, Varanasi. ...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 19.11.1996 for the assessment years 1987-88.
During the year under consideration, Dealer/opposite party (hereinafter referred to as "Dealer") claimed export sale for Rs.17,82,574.80p. and in respect of which submitted, order placed by Nepali party, Nepali custom certificate, certificate issued by custom officer of India and affidavit. Assessing authority accepted the claim of export for Rs.7,57,413.70p. but had not accepted the claim for Rs.10,25,161.10p. on the ground that information has been received from STO (SIB) that the custom certificates issued by the custom authorities, Nepal were found forged. Before first appellate authority, dealer filed certificate of the custom officer, Nepal addressed to STO (SIB), certifying that 21 custom certificates were genuine. ON the basis of such certificate and other documents first appellate authority accepted the claim of export for Rs.10,25,161.10p. Commissioner of Trade Tax filed appeal before Tribunal, which has been rejected.
Heard learned counsel for the parties.
Learned Standing Counsel is not able to show any error in the order of Tribunal and is not able to assail the finding recorded by the Tribunal and the first appellate authority. Certificate issued by custom authorities, Nepal certifying the issuance of the custom certificates in respect of Rs.10,25,161.10p., had been relied upon by the authorities below and such certificate has not been found incorrect or forged. In the circumstances, there is no merit in the present revision.
In the result, revision fails and is accordingly, dismissed.
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