JAYPEE HOTEL LTD Vs. STATE OF U P

JUDGEMENT

(1.) BY means of the present petition, the petitioner is seeking following reliefs:

(2.) THE brief facts, giving rise to the present petition, are that the petitioner is a Company, duly incorporated under the Indian Companies Act, 1956, engaged in the business of establishing and running hotels. For the assessment year 1998 -99, Assistant Commissioner (Assessment), Trade Tax, Agra, passed the assessment order on 27th March, 2001. The books of accounts was rejected and the best judgment assessment was made, after disbelieving the sales and purchases of food stuffs and beverages etc. In the assessment order, it is noted that a sum of Rs.21,47,694/ - was deducted as the tax on the payments made to the contractors on work contracts awarded to them. It is also noted that goods for a sum of Rs.26,16,90,877/ - have been imported against 1198 declaration forms for which 11 Form -C have been issued.

(3.) AGAINST the assessment order, the petitioner filed the appeal, which has been allowed in part against which the Commissioner, Trade Tax, filed the appeal before the Tribunal, which has been rejected on 22nd February, 2005. We are not concerned with such appellate orders in the present writ petition.