WESTERN INDIA COMPANY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This is a revision filed by the assessee under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated February 20, 1986, passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur, dismissing the appeal of the assessee for the assessment year 1975-76 arising out of proceedings under Section 21 of the Act.

(2.) The assessee deals in pumping set and machinery parts. After the original assessment was passed it was discovered that machinery parts worth Rs. 66,886.26 supplied to the North Eastern Railway escaped assessment for which proceedings under Section 21 of the Act were initiated. Ultimately assessment order was passed by the assessing authority which was challenged before the Assistant Commissioner (Judicial) in the first appeal by the assessee but the appeal failed. The assessee feeling further aggrieved preferred a second appeal before the Tribunal which dismissed the appeal.

(3.) I have heard Sri V.D. Singh, learned counsel for the assessee, and Sri P. K. Jain, learned counsel appearing for the Revenue. Mr. V.D. Singh firstly urged that the statement of fact recorded by the Tribunal in its order that the assessee did not appear before the Assistant Commissioner (Judicial) in spite of repeated opportunity is factually incorrect. I have perused the order passed by the Assistant Commissioner (Judicial). It clearly mentions that at the time of hearing, counsel for the assessee was present.