SUNIL KUMAR SINGHAL Vs. VINOD KUMAR

JUDGEMENT

(1.) WE have heard the learned Counsel for the petitioner and the learned Standing Counsel.

(2.) THE original assessment order stands challenged in appeal. During the pendency of appeal the Assessing Authority discovered new material showing undisclosed turnover. Proceedings under Section 21 of the U. P. Trade Tax Act, 1948 were initiated culminating in the impugned order of the Assessing Authority. THE said impugned order is undisputedly appeal able under Section 9. Normally, in taxation matters, the statutory remedy of appeal should not be allowed to be by-passed and a writ petition should not be entertained straightway, as held by the Supreme Court in several cases, all referred in AIR 2005 SC 3836, State of H. P. v. Gujrat Ambuja Cement.

(3.) THE learned Standing Counsel has relied upon Section 12-B of U. P. Trade Tax Act, which expressly prohibits even the assessee from adducing additional evidence in appeal as of right, except in very limited circumstances. THE Depart ment has not been given any right to adduce additional evidence in appeal.