Court No. - 7
Case :- SALES/TRADE TAX REVISION No. - 948 of 2011 Applicant :- M/S Lucky Burtan Store Opposite Party :- The Commissioner, Commercial Tax Counsel for Applicant :- Aloke Kumar Counsel for Opposite Party :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondent.
This revision under Section 58(1) of the U.P. Value Added Tax read with Section 11 of the U.P. Trade Tax Act, has been filed by the assessee, challenging the order dated 16.9.2011 passed by the Member, Commercial Tax, Tribunal, Jhansi Bench-I, Jhansi in Second Appeal No.67 of 2011 (Assessment Year 2007-08), whereby the appeal of the assessee was partly allowed and the evaded Sales turn over was reduced to Rs.15 lacs from Rs.40 lacs.
Learned counsel for the applicant submits that there was no material before the authority to determined the evaded turn over at Rs. 25 lacs.
Learned Standing Counsel supports the impugned order.
I have carefully considered the submissions of the learned counsels for the parties and perused the impugned order of the Tribunal and the authorities below.
Undisputedly, a survey of the business premises was conducted by the departmental officers on 17.10.2007 in which various incriminating materials were found.Two loose parchas indicating the sale of Rs.63,182/- was found which could not be verified from the books of accounts. The applicant has disowned these two loose parchas. Undisputed stock of ten bags each of 75 Kgs. was found in Verandah at the time of survey, which could not be verified from the books of accounts. The assessee failed to produce any purchase invoice of the aforesaid goods found in the survey. That apart, huge quantity of stock of Utensils was found stored in other portion of the house including the first floor which was noted by the survey officer to be 10 M.T. and 80.85 M.T. respectively. The assessee alleged that this quantity is in quintal and not in metric ton.
The undisputed facts remains that about 750 Kgs. utensils found in verandah at the time of survey on 17.10.2007 and said to have been purchased on the same day, could not be verified from the books of accounts of the assessee and the assessee has failed to produce any invoice in respect thereof at any stage of the proceedings. Two loose parchas, as aforesaid, were found from the business premises of the assessee. Thus, unaccounted purchases and sales in huge quantity stood proved. The findings of the Tribunal being based on consideration of relevant evidences on record, cannot be interfered with in revisional jurisdiction. The controversy is concluded by findings of fact. No question of law arises. Therefore, the revision deserves to be dismissed.
In view of the aforesaid, I do not find any merit in this revision. Consequently, the revision fails and is, hereby, dismissed.
Order Date :- 27.4.2018 Ak/