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TMI Blog2019 (5) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority while passed the assessment order. The Deputy Commissioner (Executive) rightly invoked the provision of Section 10-B. Revision dismissed. - Sales/Trade Tax Revision No. - 677 of 2008 - - - Dated:- 13-5-2019 - Ashok Kumar, J. For the Applicant : M.M. Rai For the Opposite Party : S.C. ORDER ASHOK KUMAR, J. Heard Sri M.M. Rai, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel for the respondent- Commissioner. Present revision is filed under Section 11 of the U.P. Trade Tax Act for the assessment year 1999-2000. Brief facts of the case are that the applicant is a proprietorshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2000 and the time in the show cause notice is mentioned at 9:00 a.m. The reply was filed by the proprietor of the firm on the next date i.e. on 03.01.2000. Along with the reply the proprietor of the firm has produced 9-R and gate pass issued by the Mandi Samiti. The inquiry officer has examined the documents produced by the proprietor of the firm and has noticed that the gate pass and 9-R has been issued by the Mandi Samiti at 2:00 p.m. on 02.01.2000. A survey was also conducted on 04.01.2000 by the S.I.B. Unit and at the time of survey following food grain was found:- (1) Wheat 20 bags (1 quintal per bag) + 8 quintal loose. (2) Rice 18 bags (1 quintal per bag) + ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed for non-payment of the fee payable under Section 32 or for non-compliance of sub-section (1) of Section 9, the order shall not be deemed to have been the subject-matter of an appeal under Section 9; (b) before the expiration of sixty days from the date of the order in question; (c) after the expiration of four years from the date of the order in question or after the expiration of two years from the date of commencement of Section 19 of the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978 whichever is later. Considering the provision of Section 10-B of the Act and the order of the assessment passed by the assessing authority the Deputy Commissioner (Executve) after calling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding the order of the Deputy Commissioner (Executive), hence this revision. I have gone through the orders passed by the Deputy Commissioner (Executive) as well as the order impugned passed by the Tribunal and in my opinion, no case is made out to interfere as the finding recorded by the Deputy Commissioner (Executive) as well as by the Tribunal are finding of fact and are based on the material found at the time of inquiry and survey, which was not at all considered by the assessing authority while passed the assessment order. The Deputy Commissioner (Executive) rightly invoked the provision of Section 10-B. The order of the Tribunal is confirmed, the Revision is dismissed. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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