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2009 (12) TMI 860 - ALLAHABAD HIGH COURTWhether, on the facts and circumstances of the case, the Trade Tax Tribunal was legally justified to reject the book version and make best judgment assessment on the basis of the unnumbered bills furnished by the complainant to the Trade Tax Officer (S.I.B) alleging them to relate to the revisionist without supplying the copies of such bills to the revisionist whereas the revisionist had categorically denied issuing any such bills and had specifically requested to supply copies of these bills or to show these bills to him? Whether, on the facts and circumstances of the case, the lower authorities were legally justified to deny the revisionist an opportunity of cross-examining the complainant who had furnished the unnumbered bills to the Trade Tax Officer (S.I.B) in gross violation of the principles of natural justice? Held that:- It is established principle of law that the assessment is not a question of law but is a question of fact and as per established proposition of law this court while exercising of power of judicial review under section 11 of the Trade Tax Act, 1948 can interfere in the order passed by the Tribunal only if the question of law is involved as in the present case no question of law is involved rather order passed by the Tribunal is concluded by findings of fact. So there is not need to interfere in the matter in question while exercising the revisional power. In these circumstances, the assessee cannot take a plea that no opportunity has been given to him to establish his case. In view of the abovesaid fact, the order of the Tribunal which is under challenge in the present revision cannot be assailed on the ground that no opportunity of hearing was given to the revisionist and the order which is passed by the Tribunal is in violation of principles of natural justice. Revision dismissed.
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