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2009 (7) TMI 1153 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case, the initiation of proceedings under section 21 of the U.P. Trade Tax Act, 1948 was justified? Held that:- The very first ingredient of the provisions of section 21 was not attracted in this case. Secondly, during the course of the first appeal, the assessee filed an affidavit, categorically stating that he had not utilized the allotment order for import and he had closed his business. This affidavit was not controverted or doubted by the Department at any stage. Also once the assessee had discharged the burden placed on him to show that he had not utilized the import allotment or the burden shifted on the Department to produce any such evidence that it may have, after due investigation, especially in view of the fact that the Department had also within its knowledge that there was an import allotment order. The record does not reflect that the Department made any effort to investigate the said matter but simply initiated the proceedings on the basis of the information received. Thus the proceedings initiated under section 21 of the Act were wholly illegal and are liable to be set aside by this court.The revision is allowed.
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