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TMI Blog2014 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority as well as Tribunal both has upheld rejection of account books and turn over fixed by Assessment Officer. - According to survey report dated 07.10.2010 at the time of survey account books were not produced. It has been mentioned in the survey report that at the time of survey employee of assessee Jogesh was present who informed that account books are with munim ji. It is apparent from the survey report that at the time of survey the work in the factory of assessee was over and labourers had gone. Therefore, there appears reasonable ground for non-production of account books at the time of survey. Perusal of impugned order of assessment passed under Entry Tax Act shows that Assessment Officer has himself mentioned that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority in Appeal No. 1085 of 2013 Vat Act and Appeal No. 1014 of 2013 U.P. Entry Tax Act arising out of two assessment orders made under said two acts for year 2010-11. I have heard learned counsel for the assessee as well as learned Chief Standing Counsel. Both parties agreed that revision should be disposed of finally on merits. Learned counsel for the assessee contended that the Tribunal has decided above two second appeals by impugned common judgement dated 08.05.2014 and have dismissed both the appeals of assessee. Learned counsel for the assessee contended that the Tribunal has not considered the relevant and important issues raised by assessee. Learned counsel for the assessee contended that the Tribunal has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered this aspect and has wrongly upheld the assessment order passed under Entry Tax Act without application of mind. Learned counsel for the assessee contended that rate of entry tax on saria is 1% but Assessment Officer has levied entry tax on saria at the rate of 2%. The levy of entry tax at the rate of 2% is against Uttar Pradesh Governments' Notification No. KA.NI.-2-2757/XI-9(1)/08-U.P.Act-30-2007-Order-(31) 2008, but neither Tribunal nor First Appellate Authority has considered the said notification dated 29.09.2008 and has wrongly upheld the assessment order in which entry tax on the turn over of saria has been levied at the rate of 2%. Learned Chef Standing Counsel contended that the Assessment Officer as well as First Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of First Appellate Authority and Tribunal that there was a difference between the stock entered in account books of assessee and stock found at the time of survey. In this respect assessee has filed his explanation on 12.10.2002 annexure 2 before AC - SIB Range, Lucknow in which he has specifically contended that point no. 2 of survey report relating to 2.5 Diameter is incorrect because there is no size of 2.5 Diameter. In his explanation the assessee has further contended that the samples of pipes which are being made by him are being submitted for proof. In his explanation assessee has further contended that points 3 and 4 of survey report relating to number of pipes and colors are incorrect. He has specifically mentioned that 1365 pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, 2007-08, 2008-09 and 2009-10 as follows:- 1. 2006-07 ₹ 98,28,337.24 2. 2007-08 ₹ 51,68,501.56 3. 2008-09 ₹ 20,78,008.59 4. 2009-10 ₹ 17,38,729.65 Perusal of impugned judgement of Tribunal shows that Tribunal has upheld turn over fixed by Assessment Officer on the ground that at the time of survey Jogesh employee of assessee informed that about 600 pipes are manufactured in a month. Besides this information given by said employee survey report dated 07.10.2010 reveals that said employee informed that only four labourer were working on the day of survey and only four pipes were manufactured on that day. These facts revealed by said employee shows that manufacturing of pipe was not going on with full streng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -U.P.Act-30-2007-Order-(31) 2008, dated 29th September, 2008 issued by Uttar Pradesh State Government entry tax is payable on saria at the rate of 1% but the Assessment Officer has levied entry tax on the turn over on saria at the rate of 2%. Thus entry tax levied on turn over of saria is against the said notification of State Government but First Appellate Authority as well as Tribunal has not considered this issue also in their impugned judgements. Perusal of impugned judgement passed by Tribunal shows that Tribunal has not considered any objection raised by assessee against assessment order passed under Entry Tax Act and has dismissed the appeal filed in respect of assessment made under entry tax without application of mind. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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