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TMI Blog2009 (11) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal cannot be sustained. For the foregoing reasons, the revision is allowed, the order dated June 21, 2003 passed by Trade Tax Tribunal, Bench II, Lucknow in Second Appeal No. 108 of 1999 is hereby set aside. The matter is remanded to the Trade Tax Tribunal, Bench II, Lucknow to decide the same in accordance with law after hearing the parties concerned, expeditiously, within a period of six months from the date of receipt of a certified copy of this order. - - - - - Dated:- 26-11-2009 - ANIL KUMAR , J, ANIL KUMAR J. The present revision filed under section 11(1) of the U.P. Trade Tax Act, 1948 against the order dated June 21, 2003 passed by the Trade Tax Tribunal, Bench II, Lucknow in Second Appeal No. 108 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were taken by the revisionist in the memorandum of appeal have not been considered by the Tribunal while passing the impugned order dated June 21, 2003. So the said action on the part of the Tribunal was not in accordance with sub-rule (5) of rule 68 of the U.P. Trade Tax Rules, 1948, which is quoted hereinbelow: (5) The judgment in appeal shall be in writing and shall state (a) the points for determination; (b) the decision thereon; and (c) the reasons for such decisions. He further submits that the Tribunal being last fact-finding authority under the Act, it was obligatory for the Tribunal to adjudicate and decide all the grounds, which were taken by the revisionist in the memorandum of appeal by reasoned order and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in several decisions. The abovesaid view was further retrieved in the case of Gopal Das Bhagwan Das v. Commissioner of Sales Tax, U.P., Lucknow [2000] STI 574 (All). Further in the case of Shiv Int Udyog v. Commissioner of Trade Tax [2008] 37 NTN 48 it has been held that: Since the Tribunal has not adjudicated the question of rejection of books of account, the order of the Tribunal is vitiated and is liable to be set aside. Matter is remanded back to the Tribunal to decide the appeal afresh and adjudicate the question relating to the books of account and in case if Tribunal held that the books of account are unreliable and liable to be rejected, the Tribunal may proceed to estimate the turnover by way of best judgment assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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