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2014 (4) TMI 642 - ALLAHABAD HIGH COURTValidity of the orders u/s 9(4) and 29(3) of the U.P. Trade Tax Act – Forfeiture of amount of tax deposited - Exemption under Entry Tax Act - Imported photographic papers – Held that:- Counter affidavit has been filed by the respondent no. 3 mechanically treating the petition as challenging the validity of the entry tax and without applying mind that the petition does not raise the question of validity of the entry tax - The averments made in the writ petition have not been replied - Matter requires fresh consideration by the assessing authority - While invoking Section 29(3) assessing authority may examine whether the petitioner has realized any entry tax and passed on the same to the customers with reference to the fact that the petitioner has not admitted any liability of tax under the U.P. Trade Tax Act and has claimed exemption therein and not realized any trade tax and may also examine other evidences, which the petitioner may produce during the course of proceeding - Therefore, order dated 30.3.2009 passed u/s 29(3) for the assessment years 2005-06 and 2006-07 are set aside - Further it is observed that any observation made in the assessment order passed u/s 9(4) in respect of forfeiture of amount of tax deposited shall not prejudice the proceeding - Writ petition is allowed in part – Matter remitted back to Assessing Authority for fresh consideration - Decided in favour of assessee.
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