High Court of Judicature at Allahabad
Case Law Search
Commissioner Of Trade Tax v. M/S Baba Tradng Co. - SALES/TRADE TAX REVISION No. 3083 of 2004  RD-AH 19353 (16 November 2006)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.