ALI HASAN Vs. THE COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) The revision petitioner admittedly purchased timber from M/s East Hope Town Estate, Dehradun and M/s Arcadia Tea Estate, Dehradun. While the revision petitioner is an unregistered dealer, both M/s East Hope Town Estate, Dehradun and M/s Arcadia Tea Estate, Dehradun are duly registered with the Trade Tax Department.

(2.) Information about the aforesaid purchase of timber for the assessment years 1998-99 upto 2004-05, by the revision petitioner, from M/s East Hope Town Estate, Dehradun and M/s Arcadia Tea Estate, Dehradun, was collected by the respondent, whereupon tax was imposed on the revision petitioner on the sale of the same. The first order in this behalf was passed by the Assessing Authority on 1.1.2008. Dissatisfied with the order passed by the Assessing Officer, the revision petitioner preferred an Appeal before the Joint Commissioner (Appeals). The aforesaid Appeal was dismissed by the Appellate Authority vide an order dated 30.1.2009. The revision petitioner then assailed the assessment order as well as the appellate order, before the Commercial Tax Tribunal, Uttarakhand. The Tribunal vide an order dated 21.8.2009 affirmed the earlier orders passed by the Assessing Officer, as also, the first Appellate Authority.

(3.) Through the instant Revision Petition, the revision petitioner has assailed the aforesaid orders dated 1.1.2008 passed by the Assessing Officer, dated 30.1.2009 passed by the Appellate Authority and dated 21.8.2009 passed by the Commercial Tax Tribunal, Uttarakhand.