PARAS TRADERS Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) Heard Learned Counsel for the revisionist, the Learned Counsel for the opposite party Department and perused the record.

(2.) This is a revision filed by the assessee/revisionist with a prayer to set aside the Order of the lower court/Tribunal and to grant 100 per cent stay of the recovery of disputed tax for the assessment year of 2009-10 (third quarterly) till the disposal of the first appeal. The record shows that the assessing authority has imposed the tax liability of Rs. 2,05,74,974 on the basis of the record available to it.

(3.) To challenge this Order of the assessing authority, a first appeal was filed on behalf of the revisionist saying that the assessment Order has been passed in ex parte proceedings without giving opportunity of hearing to the assessee/revisionist, although Section 25 of the Act (U. P. Tax on Entry of Goods Act, 2007) provides that the Order can be passed after giving opportunity of hearing to the assessee. Other grounds of challenge were that the authorities have grossly erred in the eye of law and have levied the tax on the basis of presumption while no material facts have been pointed out in the Order by the assessing authority and other several grounds.