This is a revision filed by the assessee for the assessment year 1991-92 (Central) against the order of the Tribunal dated 24.12.2002. The questions of law referred to are hereunder:-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in not relying on the evidence given in the form of certificates issued by the Secretary, Mandi Samiti and the Senior Marketing Officer, Bindki, Fatehpur mentioning there in that no gate-pass and release orders during the month of February and March-1992 were issued to the applicant/dealer.
(ii) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was justified in observing that the evidences submitted could not be relied upon as no position has been clarified in respect of the information received against the dealer.
(iii) Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in taking an adverse view that for the transactions making out of account books, no information was given to the Mandi Samiti and the marketing Department, particularly when for the movement of Rice out of the State of U.P., the release order and the Mandi gate-pass are essential and no irregularity was found by those Departments.
(iv) Whether on the facts and in the circumstances of the case the Tribunal was justified in relying on the negative evidence.
(v) Whether on the facts and in the circumstances of the case the Tribunal was legally justified in treating the erroneous information in regard to Bill No.125 dated 31.8.1991 for a sum of Rs.53,755/- dispatched through Truck No.U.H.J.-8257, when the same was duly recorded in the account books of the dealer for a sum of Rs.35,03/- by Truck No.U.H.J.8251 and form 'C' No.9C-794057 was issued by the pruchaser M/s Laxmi Bhandar Maharajganj, Bihar for the same amount.
(vi) Whether on the facts and in the circumstances of the case, the Tribunal as well as the authorities below were legally justified in not verifying the authenticity of the information and in utilising the same against the dealer, particularly when an affidavit denying the transactions having being made, was filed and a request was made for proper verification of the informations received.
The Tribunal has made a estimation of turnover against the dealer on the basis of information received from the gate. The assessee has filed on record gate-passes which were issued including a certificate from the Mandi Samiti as Annexure No.7 to the revision.
From a perusal of the names in which these gate passes were issued, it is clear that these gate passes were not issued in the name of the assessee.
Therefore, the contention of learned Counsel for the assessee that this inclusion is not justified, is correct. The matter, therefore, requires to be re- considered by the Tribunal to see whether they were issued in the name of the assessee or not and would be included in his turnover. This aspect of the matter may be re-considered by the Tribunal within a period of three months from the date of presentation of a certified copy of this order before it. Certified copy of this order be presented before the Tribunal within three weeks from today.
This revision is disposed of as above.
Order Date :- 3.2.2010 S.P.