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TMI Blog2009 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ri B.K. Pandey, learned standing counsel for the applicant. None is present for the respondent. The respondent-dealer carries on the business of manufacture and sale of cycle tyre and tubes. The respondent-dealer admitted tax for a sum of Rs. 7,94,000, but in the original assessment year tax was imposed to the tune of Rs. 8,92,493. Against the aforesaid imposition of tax, first appeal was filed before the first appellate authority, and the first appellate authority reduced the tax liability to Rs. 8,36,381. Upon receiving certain information, the Assistant Commissioner (Assessment) passed an order dated September 26, 1989, under section 21 of the Trade Tax Act, and imposed further tax to the tune of Rs. 16,800 on the transaction which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 21 of the U.P. Trade Tax Act whether the entire assessment could be reopened or only with respect to the transaction which has been alleged to have escaped assessment. The third Member opined that the assessment can be reopened only to the extent of escaped assessment and the entire assessment could not be reopened. Aggrieved by the aforesaid order, the present revision has been preferred. Learned standing counsel appearing for the Department has relied upon a decision of the apex court in the case of Kundan Lal Srikishan v. Commissioner of Sales Tax, U.P. reported in [1987] 65 STC 62; [1987] UPTC 404 which is as follows (at page 72 of STC): We do not find any merit in the submission made on behalf of the Department that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y order which the assessing authority is required to make under section 21 after a notice is issued to the dealer under that section is an order of assessment or reassessment. It is not required to pass first an order whether it should proceed with the reassessment proceedings or not. Such a preliminary order is not contemplated under section 21 of the Act. Hence the order dated January 18, 1980 has to be treated as an order of assessment even though it is not in the form in which an order of assessment has to be passed and not as an order merely on the question whether the reassessment proceedings under section 21 of the Act should be proceeded with or not. In other words, it should be held that the assessing authority had adopted the earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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