TMI Blog2014 (4) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry tax charged by the petitioner from any of its customers. In fact, the petitioner has deposited the entry tax from its own including the other charges likewise loading, unloading charges, freight charges, insurance charges and other profit and miscellaneous expenditures and on the gross value of the said item, included the amount, the sales have been effected by the petitioner and once it is clear that the petitioner has not charged entry tax from any of its customers and has deposited the same from its pocket. Such averments have not been disputed in the counter affidavit. The counter affidavit has been filed mechanically without giving any reply of the averments made in various paras of the writ petition only on the point of validity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and the validity of the orders under Sections 9(4) and 29(3) of the Act have been challenged. The averments made in the writ petition have not been replied. On the facts and circumstances, we are of the view that the matter requires fresh consideration by the assessing authority. While invoking Section 29(3) of the Act, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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