Allahabad High Court
M/S Naini Timber Traders vs Commissioner Of Trade Tax U.P. Lucknow on 19 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 93 of 2002 Petitioner :- M/S Naini Timber Traders Respondent :- Commissioner Of Trade Tax U.P. Lucknow Petitioner Counsel :- R.K. Mishra,N.C. Gupta Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This is a revision filed by the assessee under Section 11 of the U.P. Trade Tax Act for the assessment year 1993-94 against the order of the Tribunal dated 7.11.2001. The questions of law referred to are hereunder:-
(a) Whether the Trade Tax Officer as well as Trade Tax Tribunal is correct in estimating the turn over of Rs.3,00,00/- without any basis ?
(b) Whether the Trade Tax Tribunal as well as other authority below are correct, not considering the affidavit of Proprietor of M/s Prayag Wood Works Naini, Allahabad ?
(c) Whether the survey dated 13.3.1996 relates to the M/s Prayag Wood Works can be used in the case of other firm. (Applicant/Revisionist) ?
(d) Whether the Trade Tax Tribunal as well as the authority below is correct without rebutting the facts and estimating the turn over ?
(e) Whether the Trade Tax Tribunal as well as the Authority below are correct nor using their power provided under Rule 75 after the verification and summoning the record ?
The Tribunal has recorded findings of fact that the business of the assessee was in operation even before the date when they have stated to start the business on 1.2.1995 and it was found during the survey made on 19.3.1996 that the business of the assessee was in operation and therefore, the turnover has been estimated.
In view of the findings of fact recorded by the Tribunal, no question of law arises. This revision is dismissed.
Order Date :- 19.1.2010 S.P.