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COMMISSIONER OF TRADE TAX versus M/S BABA TRADNG CO.

High Court of Judicature at Allahabad

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Commissioner Of Trade Tax v. M/S Baba Tradng Co. - SALES/TRADE TAX REVISION No. 3083 of 2004 [2006] RD-AH 19353 (16 November 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.

By the impugned order, the Tribunal has set aside the demand of additional security for the assessment year 2003-04.  The Tribunal held that the demand of additional security without determining the amount of tax was based only on presumption.  The Tribunal was of the view that if the Assessing Authority was of the view that the dealer has not disclosed the proper turnover, it was open to him to pass provisional assessment order and levy the tax, but the same had not been done.  The period of 2003-04 is over.  The impugned order of the Tribunal is dated 15.7.2004.  In the entire facts and circumstances of the case, there is no reason to interfere with the order at this stage.

In the result, both the revision nos. 3083 and 3088 of 2004 fail and are, accordingly, dismissed.

Dt:16.11.2006.

MZ/-


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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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