Over 2 lakh Indian cases. Search powered by Google!

Case Details

S/S MOHAN INT BHATTHA versus COMMISSIONER OF TRADE TAX, U.P. LUCKNOW

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


S/S Mohan Int Bhattha v. Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 1604 of 2006 [2006] RD-AH 19929 (23 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

COURT NO.22

TRADE TAX REVISION NO.1604 OF 2006

AND

TRADE TAX REVISION NO.1605 OF 2006

S/S Mohan Int Bhattha.        ....Applicant

Versus

Commissioner of Trade Tax. ...Opp. Party

***************

Hon'ble Rajes Kumar, J.

These two revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act")  are directed against the order of Tribunal dated 18.04.2006 for the assessment years 1992-93 and 93-94.

Heard learned counsel for the parties.

With the consent of both the parties, present revision is being disposed of at the admission stage itself.

Assessment Year 1992-93

The applicant was carrying on the business of manufacture and sale of bricks. Applicant had operated the kiln from 16.01.1993 to 16.03.1993 for 61 days. Assessing authority estimated the firing period at 84 days, which has been confirmed in first appeal and by the Tribunal. Applicant had disclosed the production on the basis of the production of one lac bricks in ten days. First appellate authority having regard to the capacity of the kiln, namely, little more than 3 lacs bricks, estimated the production on the basis of the production of one bricks in 9.5 days. Tribunal, however, estimated the production on the basis of the production of one lac bricks in seven days. Learned counsel for the applicant submitted that the assessing authority as well as Tribunal have disputed the closure of the firing from 16.03.1993 and have estimated the firing period upto 31.03.1993. The start of the firing period from 16.01.1993 has not been disputed and in this way firing period comes to 75 days and not 84 days. He further submitted that having regard to the capacity of the kiln, which is little more than 3 lacs bricks, first appellate authority estimated the production on the basis of the production of one lac bricks in 9.5 days while Tribunal without adverting to the findings recorded by the first appellate authority estimated the production of one lac bricks in seven days. While reversing the order of the first appellate authority, Tribunal should have considered the findings recorded by the first appellate authority. He submitted that in a kiln having capacity of 3 lacs bricks, normally production of one lac bricks takes places between 9 to 10 days. In this view of the matter, order of the Tribunal is erroneous. Learned Standing Counsel relied upon the order of the Tribunal.

I find substances in the argument of learned counsel for the applicant. Assessing authority as well as Tribunal both have disputed the closure of firing from 16.03.1993 and have taken the firing period upto 31.03.1993. The start of the firing from 16.01.1993 has not been disputed by any of the authority. If the firing period from 16.01.1993 to 31.03.1993 is taken into account, total firing period comes to 75 days and not 84 days. The capacity of the kiln at 3.25 lacs bricks is not in dispute. First appellate authority has estimated the production on the basis of the production of one lac bricks in 9.5 days. Tribunal has not at all considered the view of the first appellate authority and has estimated the production on the basis of one lac bricks in seven days. It is settled principle of law that while reversing the order of the first appellate authority, Tribunal should have considered the reasons given by the first appellate authority. Perusal of the order reveals that the Tribunal has not adverted to the view taken by the first appellate authority. Therefore, order of the Tribunal is vitiated.

In the result, Trade Tax Revision No.1604 of 2006 relating to the assessment year 1992-93 is allowed. Order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh taking the firing period at 75 days and to adjudicate the production on the consideration of the findings recorded by the first appellate authority.

Assessment Year 1993-94

The firing period has been estimated at 42 days. There is no dispute about the firing period. Learned counsel for the applicant submitted that having regard to the capacity of the kiln first appellate authority estimated the production on the basis of the production of one lac bricks in 9.5 days and the Tribunal without adverting to the said view, estimated the production on the basis of one lac bricks in seven days.

I have perused the order of the Tribunal and the authorities below.

I find substance in the argument of learned counsel for the applicant. Tribunal has not considered the findings recorded by the first appellate authority estimating the production of one lac bricks in 9.5 days, hence the order of the Tribunal is vitiated.

In the result, Trade Tax Revision No.1605 of 2006 relating to the assessment year 1993-94 is allowed. Order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the question of estimate of the production afresh.

Dt.23.11.2006

R./


Copyright

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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.