1986 (10) TMI 309 - HC - VAT and Sales Tax

Summary

Issues involved: Validity of notice under section 21 of the U.P. Sales Tax Act for the assessment year 1971-72.

Summary:
The revision was filed against the Sales Tax Tribunal's order dated 21st February, 1986, regarding a notice issued under section 21 of the U.P. Sales Tax Act. The Tribunal found that the notice was for verification of information available with the Sales Tax Officer, not related to the assessee, and no assessment records were produced. Relying on previous court decisions, the Tribunal held that initiating proceedings under section 21 for verification purposes was without jurisdiction. The High Court upheld the Tribunal's decision, stating that the Tribunal was justified based on the findings and settled law, dismissing the revision with costs.