Court No. - 5
Case :- SALES/TRADE TAX REVISION No. - 154 of 2008 Applicant :- S/S J.M.D. Brick Bhatta Opposite Party :- The Commissioner Of Trade Tax Up. At Lucknow Counsel for Applicant :- Ved Prakash Singh Counsel for Opposite Party :- C.S.C.
Hon'ble Ashok Kumar,J.
Heard Sri Ved Prakash Singh, learned counsel for the revisionist and Sri Jagdish Mishra, learned counsel for the respondent-Commissioner.
The present revision is filed under Section 11(1) of the U.P. Trade Tax Act, 1948 against the order of the Trade Tax Tribunal dated 13.12.2007 passed in Second Appeal No.240 of 2006 for the assessment year 2001-02.
The revisionist has formulated following questions of law, which reads as follow;
(i) whether on the facts and circumstances of the case, the Tribunal was justified in fixing the firing period for forty-40 days just on the basis of surmises and imagination without any materials on record and ignoring the documents and affidavits filed in support of the revisionist's contention ?
(ii) whether on the facts and circumstances of the case, the Tribunal was justified in denying the exemption of two lakhs bricks on the basis of the agreement entered into between the revisionist and the owners of the land ?
(iii) whether in any view of the matter the order of the Tribunal is just, fair and sustainable in law ?
The revisionist was carrying on business of manufacture and sale of bricks. According to the revisionist, the bricks kiln was operated only for 18 days i.e. from 16.06.2001 to 03.07.2001. The total sale of bricks was shown by the revisionist as 1.50 lakh bricks at the rate of Rs.600 per thousand bricks and total turn over was disclosed at Rs.30,000/-.
Admittedly, a survey was conducted by the Trade Tax Department on 28.06.2001 and at the time of survey certain discrepancies were noted.
Based on the survey, the assessing authority has passed the assessment order by which he has rejected the books of account of the revisionist and has estimated the total turn over of Rs. 18,70,442/- upon which tax of Rs.1,68,647.90 was fixed.
Aggrieved by the order of the assessment, an appeal under Section 9 was filed before the Joint Commissioner (Appeals), Allahabad. The joint Commissioner (Appeals), Allahabad vide the order dated 24.02.2006 has allowed the appeal in part and has estimated the turn over to the tune of Rs.10,61,500/- and the tax accordingly was fixed to the tune of Rs.1,13,984/-.
Aggrieved by the order dated 24.02.2006, Second appeal was preferred before the Tribunal which was allowed in part vide the order dated 13.12.2007 and the turn over was reduced to the tune of Rs.4,36,700/- with tax liability to the tune of Rs.46,842/-.
Aggrieved by the order dated 13.12.2007 passed by the Tribunal, the present revision is filed.
Having heard the learned counsel for the parties and after perusal of the orders passed by the authorities below as well as the Tribunal, I find that there is no error in the order of the Tribunal in which rejection of books of account was confirmed.
However, after due diligence turn-over was reduced and accordingly the tax was also reduced. The Tribunal has recorded finding of fact and nothing could be shown to demonstrate that findings recorded by the Tribunal are perverse or contrary to the record or are otherwise not in accordance with law.
The revision petition is, accordingly, dismissed. Order Date :- 30.4.2019 A.Kr.*