SANGAM LAL SONAR Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) In respect of the Assessment Year 1975-76 on the basis of certain documents recovered from M/s. Kaka Saheb Nana Saheb, (a third party) as well as on other material taxable turn over of the petitioner was fixed at Rs. 6 lakhs while tax liability of the petitioner was determined at Rs. 12,0007- under order of the Assessing Authority dated 30.1.1980.

(2.) Feeling aggrieved by the said order the assessee preferred an Appeal under Section 9 of the U.P. Trade Tax Act. The Appeal was allowed under the order of the Assistant Commissioner (Judicial) dated 28.4.1983 and the matter was remanded to the Assessing Authority with the following directions: Is Sambandh Mein Bikrikar Adhikari Ko Chahiye Tha Ki Kaka Saheb Nana Saheb Nanak Firm Se Pooch Tachh Karke Yah Nishit Karte Ki Chandi Ke Is Indraj Vastav Mein Kis Vyakti Se Sambandhit The. Kar Nirdharan Patravali Ke Avlokan Se Spasht Hota Hal Ki Aisi Koi Pooch Tachh Nahin Ki Gavi. Atah Nyay Ki Drishti Se Yah Uchit Hoga Ki Case Punah Bikrikar Adhikari Ko Remand Kiva Jaye. Kar Nirdharan Adhikari Ne Kaka Saheb Nana Sahed Namak Firm Se Pratinidhi Ko Bulakar Is Indraj Ke Sambandh Mein Pooch Tachh Karen Tatha Yah Nishchit Mat Vyakt Karen Ki Yah Indraj Kis Vyakti Se Sambandhit Hal. Yadi Pooch Tachh Ke Bad Yah Paya Jaye Ki Indraj Appealkarta Se Hi Sambandhit Hal To Punah Niyamanusar Kar Nirdharan Sampann Karen. Aadesh Appeal Swikar Ki Jati Hai Tatha Case Bikrikar Adhikari Ko Uprokt Nirdeshon Ka Avlokan Karne Ke Baad Punah Nistaran Hetu Prati Preshit Kiya Jata Hal.

(3.) The Assessing Authority thereafter issued notices to the partner of the firm M/s. Kaka Saheb Nana Saheb. It appears that the partner of the said firm did not respond to the notices so issued and, therefore, the Assessing Authority proceeded to determine the turn over as well as the tax liability of the petitioner on the basis of the statement made by the partner earlier before the Trade Tax Officer which was admittedly recorded behind the back of the assessee.