9911796707
TMI Blog2018 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... st - few matters were remanded leaving it open to be examined by authorities concerned while passing fresh order - appeal allowed in part and part matter on remand. - TRADE TAX REVISION No. 49 -50 of 2008 - - - Dated:- 8-9-2017 - Sudhir Agarwal J. P. Agrawal for the applicant. The C. S. C. for the respondent. JUDGMENT Heard Sri Pradeep Agarwal, learned counsel for revisionist and learned Standing Counsel for respondent. 2. These revisions under Section 11(1) of U.P. Trade Tax Act, 1948 (hereinafter referred to as Act 1948 ) have been filed against judgment and order dated 26.12.2007 passed Trade Tax Tribunal, Bench 3, Lucknow (hereinafter referred to as Tribunal ) in Appeal nos. 346 of 2004 and 347 of 2004, relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. (vi) Whether the learned Tribunal was justified in proceedings on extraneous consideration and committed not only factual but legal error as well which has vitiated the findings. 3. Revision No. 50 of 2008 was admitted on following questions of law: (i) Whether the learned Tribunal was justified in allowing the appeal filed by the Commissioner of Trade Tax and enhancing the amount of penalty under Section 13A (4) of the Act by the First Appellate Authority without recording any specific findings of willful omission in part of the applicant for not showing the transaction in the books of accounts. (ii) Whether the learned Tribunal was justified in not considering the specific findings recorded by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover. Relevant extract of the order of Assessing Officer dated 30.03.2001 reads as under: In support of his averment, the trader has not produced any books of account. The trader, even during the hearing on orders for imposition of fine, has not got verified the said transactions against the books of account. In such a situation, there is a sufficient ground to presume that regular books of account are not maintained by the trader and he is involved in the transactions of sale and purchase by evading tax. Even the verification of local purchase list, filed earlier, against the purchase invoices haven't got done by the trader. In such a situation, the purchases as declared by the registered traders cannot be accepted. (Engli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioning the wrong facts in connection with the local purchases, levied taxes on sales of local taxable goods whereas no show cause notice was given on this count prior to levying the taxes. In my opinion, there cannot be a worse case of harassment and arbitrariness than this one. Hence, keeping in view all the facts, the sales against the shown local purchases of goods is exempted from tax but along with this, since, there are evidences available against the appellant for evasion of tax for local and central sales; hence, it is also clear from this as well that the appellant has also certainly evaded the tax on purchases. Hence, keeping in view all the facts, all the books of account are endorsed to be rejected. The possibility of centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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