M/S HARI OM GALLA BHANDAR MAQSOOM GANJ THROUGH ITS PROPRIETOR Vs. COMMISSIONER COMMERCIAL TAX LKO. AND 2 ORS.

JUDGEMENT

(1.) Heard Sri Dileep Kumar, learned counsel for revisionist and learned Standing Counsel for respondents.

(2.) This revision under Section 11(1) of U.P. Trade Tax Act, 1948 (hereinafter referred to as "Act 1948") has been filed against judgment and order dated 20.09.2007 passed Trade Tax Tribunal, Faizabad Bench, Faizabad (hereinafter referred to as "Tribunal) in Second Appeal no. 416 of 2005 without showing that any question of law has arisen and unfortunately without looking into this aspect it was admitted. Subsequently by supplementary affidavit following three questions of law have framed on which revision was admitted on 05.02.2008:

(3.) The submission that the order is nonspeaking is patently erroneous. A bare reading of order shows that issue has been considered by Tribunal and it cannot be said that the order is nonspeaking. So far as credibility of books of accounts is concerned, admittedly the same were produced at the time of filing of return and subsequent books have been found by authorities concerned as maintained in regular course of business but several entries of various dates have been entered together. Findings of facts recorded in this regard in the order of Tribunal, read as under: ...[VERNACULAR TEXT OMITTED]...