High Court of Judicature at Allahabad
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M/S Dixit Brick Works v. The Commissioner Of Trade Tax, U.P. Lukcnow - SALES/TRADE TAX REVISION No. 1451 of 2005  RD-AH 1992 (25 January 2006)
TRADE TAX REVISION NO.1451 of 2005.
M/S Dixit Brick Works, Jaipur House, Agra. Applicant
The Commissioner, 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 8th June, 2005 relating to the assessment year 1993-94.
During the year under consideration, applicant could not operate the kiln and has only sold the bricks from opening stock. It was also claimed that 3 lacs bricks were used in the construction of the market, 2 lacs bricks were used in the construction of house, one lac bricks were given in Dharamshala and 2 lacs bricks were used in the construction of boundary wall, the benefit of which has not been allowed.
Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below.
I do not find any error in the order of the Tribunal. Before the assessing authority, no evidence has been adduced in support of the claim. Before the Tribunal, the applicant has filed certificate of some of the persons concern with the political party, which according to me has rightly been rejected inasmuch as they are not the proper persons to give such kind of a certificate justifying the use of the bricks in the construction of market, house etc.
In the result, revision fails and is, accordingly, dismissed.
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