TMI Blog2010 (12) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of by a common judgment as the identical questions of fact and law are involved. In Writ Petition No. 1242 of 2003, assessment year involved is 2001-02 while in Writ Petition No. 1373 of 2003, assessment year is 2000-01. For the sake of convenience the facts from Writ Petition No. 1242 of 2003 are noted. Challenging the legality and validity of the reassessment notices issued under section 21 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) for the aforesaid two assessment years, the present writ petitions have been filed. The petitioner is a public limited company and is manufacturing and selling the ayurvedic medicine, hair oil, tooth powder, tooth paste, etc. During the course of assessment proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate issued by the C.S.D. Canteen, Meerut, it appears that the petitioner has made sales of Rs. 17,84,81,637 while the C. S. D., Meerut, in its assessment proceedings, in the purchase list has disclosed the purchases of Rs. 3,90,56,661. Evidently, the petitioner is claiming undue benefit on the basis of forged certificate issued by the C. S.D., Meerut. In the purchase list filed by the C.S.D., Meerut, the bills amounting to Rs. 13,69,121 are those bills which do not find mentioned in the certificate. In the purchase list of C. S. D., Meerut, the purchases of Rs. 33,72,058.28 shown in the certificate, are not reflected. Challenging the aforestated notices, the present writ petitions have been filed on the ground that the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter transmitted to Shahibabad warehouse through enter office memo. Thereafter the goods were booked through challan by road transport to the Canteen Store Department., Meerut. After delivery of the goods, a copy of the G. R. signed by the store in-charge is obtained as the receipts of delivery of goods. The Canteen Store Department, Meerut records the receipts of the goods in warehouse receipt register, form No. 2. The number of form No. 2 and date were noted on the invoice. Thereafter, the Canteen Store Department, Meerut, dispatches the goods onward. The assessing officer on consideration of material found that the sales turnover as disclosed by the petitioner to the Canteen Store Department is verifiable. He has arrived at the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this fact-situation, we find sufficient force in the argument of the learned senior counsel for the petitioner that there being no fresh material, the assessing officer could not initiate the reassessment proceedings under section 21 of the Act, as held in Harbans Lal Malhotra v. Assistant Com missioner, Sales Tax, Ghaziabad [1997] 107 STC 98 (All); [1994] UPTC 1041 (All). Section 21 of the Trade Tax Act enables the assessing authority to reassess a dealer to tax if it has reason to believe that the whole or any part of his turnover for any assessment year or part thereof has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than that at which it should have been assessed or where any deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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