M/S Frontier Pulp And Paper Mills ... vs The Commissioner Of Trade Tax U.P. ...
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HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 943 of 2007
 
Revisionist :- M/S Frontier Pulp And Paper Mills Thru Sanjiv Kapoor Prop.
 
Opposite Party :- The Commissioner Of Trade Tax U.P. Lucknow And Another
 
Counsel for Revisionist :- Gaurav Mahajan
 
Counsel for Opposite Party :- S.C.
 

 
Hon'ble Rohit Ranjan Agarwal,J.

Shri Gaurav Mahajan, learned counsel for the revisionist states that his client has not responded despite the fact that two correspondences have been made with the revisionist in the year 2017.

This Court finds that there is no application filed on behalf of the assessee counsel for withdrawing his vakalatnama. In view of the said fact, the Court is left with no option but to proceed with the matter after hearing learned Standing Counsel.

This revision has been filed under Section 11 of U.P. Trade Tax Act, 1948 (hereinafter referred to as 'Act of 1948') assailing the order passed by the Tribunal dated 21.5.2007 passed in Second Appeal No.161 of 2003. The dispute relates to the assessment year 1999-2000 (U.P.). The assessee is sole proprietorship firm and was duly registered under the U.P. Trade Tax as well as under the Central Sales Tax Act.

The survey was conducted by the SIB of the Trade Tax Department on 19.7.1999 during which certain incriminating material was found. The Assessing Authority made an assessment and imposed the tax liability of Rs.1,22,334/- vide assessment order dated 23.11.2001. The assessee filed an appeal before the first Appellate Authority, assailing the said order and the appeal was partly allowed, vide order dated 10.3.2003. Against the said order, second appeal was preferred before the Tribunal. The Tribunal, vide order dated 21.5.2007, has confirmed the rejection of books of accounts of revisionist - assessee.

Through the present revision, following substantial question of law has been raised by the assessee :-

"a) Whether on the facts and in the circumstances of the case, the Tribunal was justified in confirming the arbitrary,unjust and capricious best judgement assessment made without any justifiable basis?

b) Whether on the facts and in the circumstances of the case, the authorities below are justified in confirming the rejection of the books of account without pointing out any defect whatsoever in the maintenance of the account books?

c) Whether the Tribunal being the last fact finding Authority was justified in not perusing the books of account produced before it and in not considering and in overlooking the written submission and the chart filed by the applicant before it?"

I have perused the material on record and heard learned Standing Counsel for the State.

From the perusal of the judgment of the Tribunal, no case for interference is made out. No questions of law arises in the present revision as the books of accounts of the assessee has been rejected pursuant to the survey made. The Tribunal has affirmed the findings recorded by the Assessing Authority which needs no interference by this court.

Revision fails and is hereby dismissed.

Order Date :- 20.1.2023

Rishabh