RAJKAMAL BISCUIT FACTORY Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) By this revision petition under Section 11 of the U.P. Trade Tax Act, 1948 the revisionist challenges an order dated April 21, 1999 passed by the Trade Tax Tribunal, Moradabad, whereby it dismissed the dealer's second appeal No. 778 of 1998 for assessment year 1995-96.

(2.) I have heard learned counsel for the revisionist Sri M. Manglik and Sri B.K. Pandey, learned Standing Counsel.

(3.) The revisionist is a biscuit manufacturer and had returned a turnover of Rs. 26,35,851 which after a proper examination of its accounts was accepted by assessment made under Rule 41(8) of the U.P. Trade Tax Rules, 1948. Subsequently there was a survey at the factory premises of the dealer on May 19, 1997 during which some register was found which showed that during the periods January, February and March, 1996 the revisionist had employed 33 persons while during the original assessment only 28 employees were declared. On this basis a notice under Section 21 was issued and reassessment was made assessing an additional turnover of Rs. 75,00,000. The dealer appealed to the Deputy Commissioner (Appeals) without success. On appeal to the Tribunal the additional turnover was reduced to Rs. 15,00,000.