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TMI Blog2013 (5) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 as well as the Central Sales Tax Act, 1956. Its account books were accepted by the assessing authority for the rele3 vant assessment year 2001-2002. However, the assessing authority did not grant the benefit of concessional rate of tax as claimed, as the requisite form 3D could not be submitted by the petitioner before the assessing authority during the course of assessment proceedings. This issue was taken up by the petitioner in first appeal and thereafter, in second appeal before the Tribunal. The Tribunal by the order dated 17th of April, 2008 passed in Appeal No. 167 of 2005 for the assessment year 2001-02 permit ted the petitioner to place the form 3D on record and restored the matter back to the assessing authority to take the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nigam to the petitioner, the selling dealer. The said form was issued by the assessing authority of U.P. Jal Nigam and if there is any fault it lies with the U.P. Jal Nigam for which the petitioner cannot be held liable. Reliance was placed on Auto Sales, Allahabad v. Commissioner of Sales Tax [1991] UPTC 338 (All) and Commissioner of Trade Tax v. Amba Prasad Jain & Co. [1998] 12 NTN 106. In contra, the learned counsel for the respondents submits that the find ing recorded by the assessing authority is essentially a finding of fact. He submits that it was upon the petitioner to prove that the goods sold by it to the U.P. Jal Nigam were not resold. The court was taken through the form 3D also. Considered the respective submissions of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals with vesting of properties, assets, liabilities and obli9 gations and transfer of employees. It contains provisions for vesting and transfer of property to Nigam. Section 31 says that June 18, 1975, is the "appointed date". From the said "appointed date" all the properties and assets (including waterworks, buildings, laboratories, etc., etc.) which immediately before the appointed date were vested in the State Govern ment for the purposes of the local self-Government, Engineering Depart ment shall vest in and stand transferred to the Nigam and all the rights, liabilities and obligations of the State Government whether arising out of any contract or otherwise pertaining to the said Departments shall be the rights, liabilities and obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated in sec tions 14 and 15 of the Act, 1975. It has been formed to provide the services of water supply and sewerage, which were being earlier supplied by the U.P. Municipalities, to the public. Jal Nigam has been established for the development and regulation of water supply and sewerage services and for matters connected therewith. The service of water supply and sewerage is governmental function and was earlier entrusted to the municipal authori ties namely, Municipal Corporation, Municipalities and the District Board. The U.P. Jal Nigam has been given power to prepare, execute, promote and finance scheme for supply of water and for sewerage and sewage dis posal, to render all necessary services in regard to water supply and sewe rage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow rejected the claim of the petitioner by making an observation that generally the U.P. Jal Nigam carries on the works for other Departments. The said observation is not based on any material on record. Further, there is no finding in the impugned order that two vertical pumps sold by the petitioner were resold by the U.P. Jal Nigam. Sri Tripathi, learned special counsel for the respondents, could not place 16 any material before us to show that the Department possessed any mate rial to show that the pumps have been resold. The assessing authority has not doubted the verification given by the U.P. Jal Nigam in the said form 3D. We, therefore, find that the observation that Jal Nigam works for other 17 Department generally is wholly perve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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