9911796707
TMI Blog2009 (9) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned therein. No question of law emerges from the impugned order of the Tribunal. Appeal dismissed. - 211,212, 248, 249,250 of 2008 - - - Dated:- 11-9-2009 - SATISH CHANDRA DR. , JJ. DR. SATISH CHANDRA J. All the revisions have been filed by the Department under section 11 of the U.P. Trade Tax Act, 1948 against the judgment and order dated January 2, 2007 passed by the Trade Tax Tribunal for the assessment years mentioned above where the Tribunal has cancelled the levy of penalty imposed under sections 15A(1)(q) and deleted the addition made under section 7(4) of the U.P. Trade Tax Act, 1948. I have heard Sri Sanjay Sarin, learned counsel for the Department and Sri S. M. K. Chaudhary, Senior Advocate, counsel for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. and got its entry in the stock registers of the recipient stockyards of the other States. The evidence, as submitted by the assessee, was also examined by the Tribunal as well as State representative. Finally, it was proved that those vehicles were sold by the stockyards to the customers in their States. For vehicles, going to Uttranchal, photo copy of form C of that State was also filed and the officer of that State has verified the same. Thus, ample evidence was furnished to that effect that the vehicles in question have crossed the border of the U.P. and were sold in other States. The Tribunal also relied upon the ratio laid down in the case of Sodhi Transport Co. v. State of U.P. [1986] 62 STC 381 (SC); [1986] UPTC 721 (SC). With t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in doing so relies upon the statutory rule of presumption contained in section 28B of the Act which may be rebutted by the person against whom action is taken under section 28B of the Act. . . In the instant case, I found that the assessing officer has made assessments for the assessment years under consideration ex parte without appreciating true meaning of the rule of presumption contained in section 28B of the Act. The Departmental authorities proceeded on the basis of the section contained as a rule of conclusive presumption but the Tribunal has rightly observed that the presumption is rebuttable. With the evidence tendered by the assessee before the Tribunal, the presumption was rebutted. By considering the totality of the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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