AGARWAL KHANDSARI UDYOG Vs. APPELLATE AUTHORITY/ASSISTANT SUGAR CANE COMMISSIONER, MUZAFFARNAGAR AND ANR

JUDGEMENT

(1.) The Petitioner was running a power crusher in village Megha Chandan district Muzaffarnagar. By means of a registered letter dated 22-4-1988, the Petitioner intimated the authority concerned that it would be closing down its crushing operations on 30-4-1988. However, on 2-5-1988 at 8.00 P.M. Khandsari Inspector made an surprise inspection and found shat crusher was running. 100 qtls, of sugarcane was in stock, cane juice was being boiled, 930 qtls. of Khandsari sugar and 1400 qtls. of rab were in stock but no records or documents were available on the spot. Although partner Shri Pawan Kumar was present but he refused to sign the inspection report. Thereupon a notice was issued requiring the Petitioner to deposit Rs. 11,500/- as tax. It may also be mentioned here that the Petitioner was running power crusher on an optional basis Against this notice the Petitioner preferred an appeal which has been dismissed by Asstt. Sugarcane Commissioner, Muzaffarnagar by means of the impugned order in which it has been held that inspection dated 2-5-1988 established that the Petitioner was running his crasher at that time and his intimation that he would be closing down crashing operations with effect from 30-4-1988 was wrong. Accordingly, the appeal was dismissed. Now the Petitioner has approached this Court by means of this writ petition for quashing of the said order.

(2.) The learned Counsel for the Petitioner argued that the Petitioner had furnished several documents before the authority to establish that he had not continued crushing operations beyond 30-4-1988. In this connection he referred to the inspection dated 3-5-1988 by Khandsarl Officer, Muzaffarnagar which is Annexure-7 to the writ petition, in para Nos. 21 and 22 of which it has been mentioned that the unit was found completely closed and the power rollers of the crusher had been brought down. 4 affidavits of different persons were also filed alleging that the crushing operations had ceased by 30-4-1988. Certificate of Pradhan of the Gaon Sabha was also filed to the same effect. Similarly, Factory Inspector had also made an inspection on 2-5-1988 at 9 00 A.M. and he had found the crusher closed. The perusal of the order of the appellate authority shows that it only considered the inspections made by Khandsari Inspector and Labour Inspector but it has not considered the other evidence referred to above. The inspection dated 3-5-1988 made by Khandsari Officer, Muzaffarnagar who is authority higher to the Khandsari Inspector is indeed very material. Non consideration of relevant and important pieces of evidence vitiates the Appellant order which is hereby set aside. The matter is sent back to the appellate authority to decide the matter afresh after considering the entire evidence on record and after hearing both the parties once again no party shall be entitled to adduce further evidence in the case. The writ petition is allowed and disposed of accordingly.