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TMI Blog2018 (10) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... mately merge in the final assessment order. This Court is not required to make any observation with regard to merits of the respective claim of parties, at this stage. In the interest of justice - Revision disposed off with direction that revisionist shall deposit 50% of the disputed amount of tax within a period of four weeks. The assessee shall also furnish security other than cash or bank guarantee to protect the right of the State in respect of the balance amount and assessing authority would make all endeavours to conclude the regular assessment proceedings within a period of 3 months from the date of presentation of certified copy of this order. - Sales/Trade Tax Revision No. - 261 of 2018 - - - Dated:- 3-10-2018 - Ashwani Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the first appellate authority and the Tribunal in view of the fact that only provisional assessment was being made at this stage, and the same was subject to final assessment being drawn by the assessing authority. Consequently, the defence of the assessee remains yet to be examined on merits. Learned counsel for the revisionist submits that defence of assessee, on merits, is liable to be examined and in the absence of its consideration, the direction to deposit tax would be unsustainable. Learned counsel for the assessee places reliance upon a Division Bench judgment of this Court in M/s J.K. Industries Ltd. Vs. State of U.P. through Principal Secretary others, reported in 2013 U.P.T.C. 734, wherein following observations ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot disclosed in the registration application. The law does not provide that in such matters, the contention of dealer with regard to the stock transfer is liable to be rejected. As laid down by the Apex Court in the second case of Ashoka Leyland Limited (supra), by filing the form F an irrebutable presumption that the goods were moved from one State to another by way of stock transfer has to be drawn. In this facs situation, we fail to understand as to how it can be said that the turnover of the petitioner has escaped the assessment within the meaning of section 21 of the U.P. Trade Tax Act . The Division Bench of this Court has relied upon an adjudication by the Apex Court in Ashok Leyland Ltd. Vs. State of Tamilnadu and another, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Added Tax Act is clear inasmuch as the provisional assessment order would ultimately merge in the final assessment order. The defence of the assessee, therefore, has not been examined on facts. The liability imposed by the assessing authority is, therefore, provisional in nature and is subject to a final adjudication, wherein, the defence of assessee would be open to be examined on merits. In such view of the matter, this Court is not required to make any observation with regard to merits of the respective claim of parties, at this stage. In the interest of justice, however, the equities could be adjusted by providing as under:- (i) The revisionist shall deposit 50% of the disputed amount of tax within a period of four weeks. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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