ATMA RAM MISRA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This is a revision by the assesses for the assessment year 1981-82, against the Tribunal's order dated 15th July, 1986, granting waiver, only to the extent of 10 per cent of the assessed tax within the meaning of the proviso to Clause (b) of Section 9(l-B) of the U.P. Sales Tax Act, 1948 (for short "the Act, 1948").

(2.) The assessee is a wholesale grain dealer and a commission agent. The assessee denied having made inter-State sales of foodgrains. The contention before the assessing officer was that the foodgrain was purchased from the farmers for ex-U.P. principals and that no inter-State sale of foodgrains was made by the assessee. Such contention was rejected and the assessing officer held that the assessee had made inter-State sales in foodgrain. This is how the assessment was made under the Central Sales Tax Act, 1956, on the inter-State sales in foodgrain. It is averred by the assessee that for the first time, the purchase of foodgrain made for ex-U.P. principals, was held as inter-State sales and in the past, the case of the assessee that he made purchases of foodgrain on behalf of ex-U.P. principals, was always accepted. It is against such assessment, that the assessee preferred an appeal before the Assistant Commissioner (Judicial), on 21st April, 1986. No return was filed by the assessee in respect of purchase of foodgrain, made for ex-U.P. principals. While filing the appeal before the Assistant Commissioner (Judicial), the assessee also made an application seeking waiver in regard to deposit of 20 per cent of the amount of tax assessed, under the proviso to Clause (b) of Section 9(1-B). The contention of the assessee that its financial position was not sound, did not find favour with the Assistant Commissioner (Judicial). He, therefore, directed the assessee to deposit 20 per cent of the amount of tax assessed within 15 days from the date of his order. The assessee further appealed to the Tribunal, which observed : "We are of the opinion that it is a fit case in which 50 per cent waiver should be allowed."

(3.) This is how in the operative portion, the Tribunal said that the order of the Assistant Commissioner (Judicial), is modified to the extent that 10 per cent of the assessed tax is waived for entertaining the appeal.