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COMMISSIONER TRADE TAX versus MAINPURI DUGDH UTPADAK SANGH LTD.

High Court of Judicature at Allahabad

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Commissioner Trade Tax v. Mainpuri Dugdh Utpadak Sangh Ltd. - SALES/TRADE TAX REVISION No. 1789 of 2004 [2006] RD-AH 12360 (27 July 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

The only grievance raised in the present revision is that the First Appellate Authority has accepted three Forms 3-C (1) for Rs.8,425/- without giving opportunity to the Department.  The Tribunal has also confirmed the order of the First Appellate Authority.

I have perused the order of the Tribunal and the authorities below.  It appears that proper opportunity as required under Section 12-B has not been given to the Assessing Authority before accepting the additional evidence in the Form of 3-C (1), but the perusal of Appellate order shows that the Form has been examined and no defect has been found.  Since the Form relates to only for Rs. 8425/-, on which, a very small amount of tax is involved.  I see no reason to interfere in the matter.

In the result, revision fails, and is, accordingly, dismissed.

Dt:27.7.2006.

MZ/1789/04.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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