High Court of Judicature at Allahabad
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S/S Prakash Chandra Yadav v. The Commissioner Trade Tax Lko. - SALES/TRADE TAX REVISION No. 50 of 1998  RD-AH 794 (18 March 2005)
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 10.11.1997 relating to assessment year 1987-88.
It appears that on the basis of information received from P.W.D. for the supply of Stone boulders for Rs.4,93,753/-, a proceeding under Section 7 (3) of the Act had been initiated and in the absence of the applicant, an ex-parte order had been passed levying tax on the estimated turnover of Rs.10 Lacs. Applicant filed appeal under Section 9 of the Act. During the course of hearing, applicant was asked to file affidavit, certificate of payment, bills and Form 3-D, but as per the order of First Appellate Authority, the same could not be filed. Appellate Authority rejected the appeal. Applicant filed appeal before the Tribunal and in the grounds of appeal, it has been specifically stated that the affidavit was filed before the Asstt. Commissioner (Judl.), Sales Tax, Jhansi during the course of hearing. Tribunal vide impugned order, rejected the appeal.
Heard Counsel of the parties.
Learned Counsel for the applicant submitted that though the Tribunal in its order referred the contention of the applicant that the affidavit was filed before the First Appellate Authority, but the same could not be dealt with and order of First Appellate Authority has been up held. He further submitted that the affidavit was filed before the First Appellate Authority, in which, it was stated that apart from the supply to P.W.D., no other supply was made to any other department.
I have perused the order of Tribunal and the authorities below. Though the Tribunal has referred the contention of the applicant that the affidavit was filed during the course of hearing before the First Appellate Authority, but no finding in this regard has been recorded. In the circumstances, order is vitiated. Matter is remanded back to the Tribunal to decide the appeal afresh and to consider the claim of applicant that the affidavit was filed before the First Appellate Authority and its affect in the case.
In the result, revision is allowed. Order of Tribunal dated 10.11.1997 is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh.
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