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TMI Blog2020 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the turnover of the revisionist. The only submission challenging the said finding is that the revisionist does not have an account with the Union Bank of India. In this regard, the argument of the revisionist is not convincing and liable to be rejected, as there is no requirement that a person has to be an account holder only then he can have a bank draft prepared. It is open for anyone to deposit the requisite fee and have demand draft/bankers' cheque prepared. There is no material or evidence to set aside the findings recorded by the Tribunal. Sufficient reasons have been stated and considered by the Tribunal which are available on record. The bank draft was made at the behest of the revisionist and his name finds mention in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub Section 2 of Section 21 of the Act on the basis of certain information pertaining to M/s Shanker Traders, Barabanki wherein it was found that during the period 27.11.1999 to 17.1.2000, forty two Wagons of food grains was loaded and was sent to Assam and on the basis of the said fact M/s Shanker Traders were assessed. 4. The Proprietor of M/s Shanker Traders, namely, Nand Ram Misra appealed against the said order. The on first appeal being preferred by M/s. Shanker Traders, the matter was remanded for re-assessment which was to be done after making proper inquiries. In the remand proceedings the said turn over pertaining to M/s. Shanker Traders, Barabanki was added to the turn over of the applicant vide order dated 4.8.2006. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded a finding that Union Bank of India has informed that a bank draft of ₹ 6 lakhs bearing No.113/20016 was prepared at the instance of Sarva Shri Parmeshwar Quality Rice Mills (Revisionist) and on the basis of this information received from the bank it was concluded that the goods which was dispatched by M/s Shanker Traders is, in fact, done by the revisionist and, therefore, under the State Act as well as Central Act proceedings under Section 21(2) were initiated. It has further been averred that the documents with regard to the said transaction also clearly indicated that in the builty the name of the revisionist has been mentioned which clearly indicates that the said goods have, in fact, been dispatched by the revisionist and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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