9911796707
TMI Blog2003 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... e U.P. Sales Tax Act and was carrying on the business of manufacture and sale of petha and namkeen. The Sales Tax Officer passed assessment order on June 2, 1984 in respect to the assessment year 1980-81 (II-Part). It appears that subsequently the said assessment order was sought to be revised by the Deputy Commissioner (Executive), Sales Tax under section 10-B of the Act, on the basis of the fact that there was income-tax search and seizure in the business premises of the applicant and in that search and seizure the statement of the proprietor of the firm was recorded on February 24/25th 1987. In the said statement the proprietor of the firm before the Income-tax Department admitted that he had been making suppression of sale in the books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he legality or propriety of such an order and pass order with respect thereto as it thinks fit. The court in the aforesaid case thereafter considered section 21 of the said Act and held that while exercising power of revision the revising authority must confine itself to the material available on record of the assessing authority and it cannot take into consideration any material which was not on the record of the assessing authority. The revisional power can be exercised only to satisfy the revising authority about the legality or correctness of the order passed under the Act on the basis of existing materials and not on the subsequent information or materials. In view of this the observation made by the Tribunal that the information recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be taken into consideration while revising the assessment order by the revising authority. In the present case the revising authority has further noticed that the dealer purchased coal and raddi from unregistered dealer, but in the assessment order tax has not been imposed on raddi. The revising authority consequently imposed tax on raddi to the tune of rupees four thousand. As regards the purchase of coal from unregistered dealer is concerned I find that the assessing authority in the original assessment order did the same. The turnover on purchases of coal from unregistered dealer was taxed at item No. 3. Therefore, observation by the Deputy Commissioner (Executive), Trade Tax in the revisional order to that extent is not correct. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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