High Court of Judicature at Allahabad
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M/S. Uma Pollution Technology System Thru' Its Proprietor v. The Commissioner Of Trade Taxx U.P. Lkw. - SALES/TRADE TAX REVISION No. 860 of 2006  RD-AH 12177 (25 July 2006)
TRADE TAX REVISION NO.860 OF 2006
M/s Uma Pollution Technology System. ....Applicant
The Commissioner of 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 "Act") is directed against the order of Tribunal dated 20.04.2006 relating to the assessment year 1999-2000.
Applicant was carrying on the business of manufacture and sale of Almirah, steel furniture, chair etc. Applicant claimed to have maintained the books of account and disclosed the purchase of machinery from outside the State of U.P. at Rs.76,355/- and purchases of raw material at Rs.5,09,612.75p. and total sale was disclosed at Rs.1,74,980/-. Assessing authority had rejected the books of account and estimated the turn over on the ground that the applicant could not produce the books of account for verification of purchase and sales and on the basis of the material found at the time of survey dated 11.08.1999 and 30.12.1999. First appeal filed by the applicant was rejected and the Tribunal has also confirmed the order of the authorities below.
Heard learned counsel for the parties.
I do not find any merit in the present revision.
Admittedly, applicant has not produced the books of account for verification of the purchase and sales before the assessing authority and before any of the authorities below. Adverse material was found at the time of surveys dated 11.08.1999 and 30.12.1999. Therefore, there is no error in the order of Tribunal confirming the rejection of books of account.
So far as estimate of turn over is concerned, total purchases was about Rs.5.85 lacs as against which sale of Rs.6.50 lacs has been estimated looking to the expenditure etc. and for the purpose of levy of tax under section 3-AAAA of the Act, turn over of purchases has also been estimated. Therefore, as against the purchases of about Rs.5.85 lacs estimate of turn over at Rs.6.50 lacs can not be said to be arbitrary and excessive.
In the result, revision fails and is accordingly, dismissed.
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