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TMI Blog2009 (12) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ties were legally justified to deny the revisionist an opportunity of cross-examining the complainant who had furnished the unnumbered bills to the Trade Tax Officer (S.I.B) in gross violation of the principles of natural justice? Held that:- It is established principle of law that the assessment is not a question of law but is a question of fact and as per established proposition of law this court while exercising of power of judicial review under section 11 of the Trade Tax Act, 1948 can interfere in the order passed by the Tribunal only if the question of law is involved as in the present case no question of law is involved rather order passed by the Tribunal is concluded by findings of fact. So there is not need to interfere in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... creating demand of Rs. 34,203. Aggrieved by the said order, an appeal under section 9(1) of the Act was filed against the above order before the Deputy Commissioner (Appeal), Trade Tax, Lucknow and the same was dismissed by order dated March 19, 2001. Order dated March 19, 2001 was challenged by the revisionist by way of Second Appeal No. 153 of 2001 (1997-98) under section 10(2) of the Act before the U.P. Trade Tax Tribunal, Bench III, Lucknow and the same was also dismissed by order dated June 4, 2003. Aggrieved by the said order dated June 4, 2003 passed by the Tribunal, present revision has been filed by the revisionist before this court. The learned counsel for the revisionist submits that the revisionist maintains the regular bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Tax Tribunal was legally justified to reject the book version and make best judgment assessment on the basis of the unnumbered bills furnished by the complainant to the Trade Tax Officer (S.I.B) alleging them to relate to the revisionist without supplying the copies of such bills to the revisionist whereas the revisionist had categorically denied issuing any such bills and had specifically requested to supply copies of these bills or to show these bills to him? (ii) Whether, on the facts and circumstances of the case, the lower authorities were legally justified to deny the revisionist an opportunity of cross-examining the complainant who had furnished the unnumbered bills to the Trade Tax Officer (S.I.B) in gross violation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese cases, since the request was made by the assessee before the assessing authority himself, the assessing authority should have summoned the proprietor/partner of M/s. Mool Chand Multan Singh for cross-examination. Since that has not been done, in my opinion, the order passed by the Tribunal cannot be sustained and is liable to be set aside. As I am sending the case back to the assessing authority, it is not necessary at this stage to go into the other controversy involved in the case. From the perusal of the order passed by the assessing authority, it is cristal clear that the categorical finding of fact has been given by the assessing authority that the assessee does not maintain the account book properly rather he keep receipts/c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as by the Tribunal by dismissing the second appeal by order dated June 4, 2003. Further, on the basis of the material on record after rejection of the book version of the revisionist, the assessing authority on the basis of the turnover passed the best judgment against the assessee which was confirmed by the Tribunal. It is established principle of law that the assessment is not a question of law but is a question of fact and as per established proposition of law this court while exercising of power of judicial review under section 11 of the Trade Tax Act, 1948 can interfere in the order passed by the Tribunal only if the question of law is involved as in the present case no question of law is involved rather order passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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