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2008 (8) TMI 850 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to set aside the order of section 21 whereby the inter-State sales were determined on the basis of the information received against the dealer from the check-post which was not verified either from the assessment file or from the account books of the dealer? Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to quash the order of the first appellate authority whereby the case was remanded back to the assessing officer to pass an order afresh under section 21 after making detailed enquiry in respect of the information received against the dealer by depriving the opportunity of conducting enquiry by the Department? Held that:- The learned counsel appearing for the dealer-opposite party could not show from the order of the first appellate authority that any such finding was arrived at by the first appellate authority. On the contrary, the only plea which was raised before the first appellate authority was that proper opportunity of hearing was not afforded. Accepting the said plea, the matter was restored back to the assessing officer to grant a fresh opportunity of hearing. Evidently, no such finding, as assumed by the Tribunal in its order that it was found by the first appellate authority that the said information does not relate to the dealer, was recorded. The Tribunal, thus, proceeded to decide the appeal on presumption and assumption. The order of the Tribunal is perverse as it is based on existence of certain facts which do no exist.
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