COMMISSIONER TRADE TAX Vs. JAMUNA PRAKASH JAISWAL

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 30th May, 1996 relating to the assessment year 1987-88.

(2.) On the basis of the information that the assessee opposite party (hereinafter referred to as "the assessee") has received certain amount from M/S IFFCO, Phulpur. Allahabad and M/S BPCL, Naini, Allahabad towards hire charges, assessment proceedings have been initiated. During the course of the assessment proceeding, the assessee filed the copies of the agreement and explained that in pursuance of the agreement only buses were provided to M/S IFFCO, Phulpur, Allahabad and M/S BPCL. Naini, Allahabad for the transportation of their employees from their residence to the factory and from factory to the residence and for which charges were stipulated. It was submitted that the possession of the vehicle was always with him and the entire expenses, namely, diesel charges, salary of driver/conductor, road tax, passenger tax etc have been borne by it and at no stage the right has been transferred to the aforesaid two companies to use the buses and thus, the assessee was not liable to tax under Section 3-F of the Act. The assessing authority has not accepted the plea of the assessee and levied the tax on the amount received from the aforesaid two companies under Section 3-F of the Act. Aggrieved by the assessment order, the assessee filed appeal before the Assistant Commissioner (Judicial). Trade Tax which was dismissed. The assessee filed appeal before the Tribunal that has been allowed by the impugned order.

(3.) Heard learned Standing Counsel and Sri Kunwar Saksena, learned counsel appearing on behalf of the assessee