LALLAN VERMA Vs. THE COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard Shri Suyash Agarwal and the learned standing counsel.

(2.) This revision is pressed only on question No. I, which itself is in respect of the issue issue as to whether the Tribunal was correct in holding the revisionist to be a partner of Auto Dealers and Trade which the Department has found to be an unregistered firm carrying on business in the sale and purchase of auto parts and spares during the assessment year in question.

(3.) Shri Agrawal, learned counsel for the revisionist has taken the Court through the various findings recorded by the assessing authority to contend that the conclusions arrived at to the effect that Lallan Verma was carrying on business is based wholly on conjectures and surmises. He further places reliance upon an order passed by a first appellate authority in respect of proceedings taken for a subsequent assessment year to submit that the said authority has taken a view that Lallan Verma could not be held to be a partner of the firm and that it was only Dinesh Kumar Jain who could be said to be conducting the business of the unregistered entity.