High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Ram Kishore Ram Gopal Arathi Ujhani Badaun - SALES/TRADE TAX REVISION No. 2161 of 2004  RD-AH 15527 (6 September 2006)
Hon'ble Rajes Kumar, J.
Heard learned counsel for the parties.
By the impugned order, Tribunal has accepted the books of account and disclosed turnover. Tribunal held that no reliance can be placed on the entries of the seized documents, seized from the business premises of M/S Uppar Galla Bhandar, Shahjahanpur without giving opportunity of cross-examination which was specifically sought by the dealer.
I do not find any error in the order of the Tribunal. It is settled principle of law that the documents seized from the premises of the third party cannot be relied upon unless the opportunity of cross-examination is allowed to prove the correctness and genuineness of the entries. In the present case, dealer specifically sought the opportunity of cross-examination, but the same was not given. Finding of the Tribunal is finding of fact, which does not require any interference.
In the result, revision fails and is, accordingly, dismissed.
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