9911796707
TMI Blog2007 (9) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment orders afresh. In case, the assessing authority wants to rely upon the inquires or any statement held on the back of the dealer, the opportunity of crossexamination should be given. However, it is open to the revenue authority to ask the dealer to adduce the evidence in support of its claim that the goods had been transported to Ganga Enterprises, Calcutta and the sales were made through the commission agent, in accordance with law. Thereafter, the assessment orders may be passed in accordance with the law after hearing the dealer. In the result, all the three revisions are allowed. - - - - - Dated:- 20-9-2007 - RAJES KUMAR , J. RAJES KUMAR J. These three revisions under section 11 of the U.P. Trade Tax Act, 1948 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the back of the applicant. It also appears that when such inquires were confronted to the applicant, an affidavit of Ganga Enterprises, Calcutta was filed admitting the receipt of the goods and sale by it on behalf of the applicant. The assessing authority without giving opportunity of cross-examination to the Ganga Enterprises, Calcutta and to the transport companies had drawn adverse inference and held that the goods had not been moved outside the State of U.P. from inside the State of U.P. The assessing authority treating the transaction as intra-State sales and levied the tax. Being aggrieved by the order, the applicant filed appeals before the Assistant Commissioner (Judicial), Sales Tax 2, Allahabad. The Assistant Commissioner (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to prove the correctness of such inquires which could be done by giving opportunity to the applicant for cross-examination of those persons from whom the inquiries were made. He submitted that the applicant had specifically sought for the opportunity of cross-examination of the transport companies and Ganga Enterprises, Calcutta but the same has been denied. He submitted that without giving opportunity of the cross-examination, the inquires made on the back of the applicant cannot be relied upon. Sri K.M. Sahai, learned Standing Counsel submitted that since the dealer claimed the dispatch of the goods to outside the State of U.P. to its commission agent for sale, the burden lies upon the dealer to prove its case under section 6A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue wants to rely upon the inquiries or any statement taken on the back of the dealer from the transport companies and Ganga Enterprises, Calcutta, the burden lies upon the assessing authority to prove its correctness and for that the opportunity of the cross-examination to the applicant must be afforded. Since in the present case, the opportunity of cross-examination has not been given, the orders of the Tribunal and the authorities below are liable to be set aside. The matter is remanded back to the assessing officer to pass the assessment orders afresh. In case, the assessing authority wants to rely upon the inquires or any statement held on the back of the dealer, the opportunity of crossexamination should be given. However, it is open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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