9911796707
TMI Blog2008 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court while passing the remand order but the applicant failed to avail it. He could not establish that he was not in any manner involved with the transportation of the goods in the State of U.P. from the outside of the State. The driver of the vehicle in question, admittedly, got form 34 issued while entering in the State of U.P. On the facts of the case, it has been rightly held that the applicant is the "owner" of the vehicle in question and is, therefore, liable to pay the sales tax dues. Appeal dismissed. - 73 of 1999 - - - Dated:- 30-6-2008 - PRAKASH KRISHNA , J. PRAKASH KRISHNA J. The present revision is under section 11 of the U.P. Trade Tax Act, 1948 and it relates to the assessment year 1986-87 and is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to Varanasi and thereafter the said goods were transported elsewhere on some other vehicle, to other State. The said plea did not find favour by the assessing officer. However, the assessment order was set aside by the Deputy Commissioner (Appeals) who allowed the appeal. The matter was carried in second appeal before the Tribunal and the Tribunal by its earlier order restored the assessment order. Thereafter, a revision under section 11 of the U.P. Trade Tax Act was filed in this court which was allowed and the matter was restored back to the first appellate authority with certain directions for deciding the appeal afresh. After making the necessary inquiry and collecting the material, the matter was reheard by the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority in respect of hiring of the vehicles to the transport companies by the applicant was set aside, for cogent reasons. It was not open either to the first or second appellate authority to proceed on the assumption that the vehicles in question had actually been given by the applicant to the transport companies on hire. In my opinion, both the appellate authorities failed to exercise the power strictly in accordance with the provisions of the Act, the orders dated July 12, 1991 and November 16, 1993 passed by the first appellate authority as well as the second appellate authority, respectively, are, therefore, set aside. The case is remanded back to the first appellate authority with the direction that it shall record a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial to rebut it. No evidence was produced by the applicant except a bald statement that the said vehicle was given to the concerned transport companies. A fresh opportunity was afforded to the applicant to substantiate the plea by the High Court while passing the remand order but the applicant failed to avail it. He could not establish that he was not in any manner involved with the transportation of the goods in the State of U.P. from the outside of the State. The driver of the vehicle in question, admittedly, got form 34 issued while entering in the State of U.P. On the facts of the case, it has been rightly held that the applicant is the owner of the vehicle in question and is, therefore, liable to pay the sales tax dues. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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