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M/S Purana Loha Bhandar v. Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 345 of 2005 [2006] RD-AH 12040 (24 July 2006)


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Court no. 43

Trade Tax Revision no. 345 Of 2005.

M/S Purana Loha Bhandar, Auraiya. ... Revisionist.


The Commissioner, Trade Tax, U. P. Lucknow..... Opp. Party.

Hon'ble Rajes Kumar, J.

Present revision under section 11 of U.P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of Tribunal dated 10th  February,  2005 relating to the assessment year 1999-2000 under the U. P. Trade Tax Act.

The applicant was carrying on the business of old Iron Scraps.  Applicant had disclosed the turnover at Rs.96,194/- and claimed to have maintained books of account in the form of Sale-register, Bill-book etc.  The Trade Tax Officer, Mobile Squade, Orai made an inspection on17.7.1999 of Vehicle no.  U. P. 75A-3549 and it was found loaded 90 Quintals of Iron Scraps.  Applicant was found selling such Scraps against Bill no. 37 dated 16.7.1999 for Rs.54,000/- to M/S Good Earth Steel Pvt. Ltd., Kalpi Road, Orai.  The said sale was not found recorded in the books of account and accordingly, the Assessing Authority estimated the taxable turnover at Rs.25 Lacs.  The order of Assessing Authority had not been confirmed in First Appeal and in Second Appeal.  

Heard Sri S. Chopra, learned Counsel for the applicant and Sri B. K. Pandey, learned Standing Counsel.

Learned Counsel for the applicant referred to the Supplementary affidavit, in which, it is, stated that for the assessment years 1993-94, 1994-95, 1997-98,1998-99, applicant was declared non taxable being the turnover below the taxable limit, this averment of the Supplementary-affidavit, has not been disputed in the Counter-affidavit filed in reply to the Supplementary-affidavit.    He submitted that for the assessment year 2001-02, 2002-03, applicant has been declared non taxable, the turnover being below the taxable limit.  Copies of the orders are Annexure-IV and V of the revision.  He submitted that looking to the past and future assessment and only material of suppression for Rs.54,000/-, estimated the turnover at Rs.25 Lacs, is arbitrary and excessive.  Learned Standing Counsel submitted that for the assessment year 2000-01 applicant disclosed turnover at Rs.140450/- has been rejected and vide order dated 14.2.2003, applicant was assessed to tax on the turnover of Rs.2,70,000/-.

Having heard learned Counsel for the parties and have perused the order of the Tribunal and the authorities below.  In my opinion, having regard to the facts of the case that the applicant was declared non taxable in the years 1993-94, 1994-95, 1997-98, 1998-99 2001-02, 2002-03 and assessed to tax  on the turnover of Rs.2,70,000/- and only specific material of suppression for Rs.54,000/- is available on record.  The estimate of turnover at Rs.25 Lacs appears to be arbitrary and excessive.  In my view, turnover at Rs.10 Lacs is reasonable on which, dealer is liable to pay tax.  

In the result, revision is allowed in part.  Order of Tribunal dated 10.02.2005 is set aside and the Tribunal is directed to pass appropriate order under Section 11 (8) of the Act.




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