RAMJI LAL KASHMEERI LAL Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) This revision has been filed under section 11(1) of the U.P. Trade Tax Act, 1948, against the judgment and order dated January 20, 2004 passed by the Trade Tax Tribunal, Faizabad in Second Appeal No. 106 of 2003 for the assessment year 2001-02. The brief facts of the case are that the revisionist firm is a sole proprietorship firm of Sri Kashmeeri Lal Agarwal, which was engaged in the trading of food-grains, oil-seeds, etc. On September 14, 2001, special inspection team of the Department at the site of railway goods godown, Varanasi Cantt. had conducted an enquiry pertaining to loading and unloading contractors. During enquiry, one diary from Sri Haridwar Yadav was seized, wherein some transactions of wheat relating to Sri Santosh Kumar Agarwal, Sultanpur were found recorded.

(2.) Sri Santosh Kumar Agarwal is the son of Sri Kashmeeri Lal Agarwal, the sole proprietor of the revisionist-firm. So, the Assessing Officer has passed an assessment order under section 30 read with rule 41(8) of the Trade Tax Act and made a demand accordingly, which was not upheld by the appellate authority. However, in the second appeal, the Tribunal has remanded the matter back to the Assessing Officer. Not being satisfied, the revisionist has filed the present revision.

(3.) This court vide an interim order dated April 29, 2004 has granted the stay for the recovery of the tax, until the decision of the revision.