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2010 (7) TMI 942 - ALLAHABAD HIGH COURTOrder passed by the Additional Commissioner, Trade Tax, Aligarh, under rule 6(5) and 6(7) of the Rules by which he has appointed the Assistant Commissioner (Assessment), Trade Tax, Aligarh as the assessing authority of the petitioner challenged Held that:- So far as the exercise of the power under rule 6(5) and rule 6(7) is concerned, we are of the view that the said power can be exercised on a consideration of the prima facie material that the person is a dealer. Whether a person was only a transporter or he was carrying on business of buying and selling of goods also and is a dealer, is the matter of final adjudication which can be adjudicated by the assessing authority in the assessment proceedings. In the assessment proceedings, it will be open to the petitioner to adduce the evidence in support of its claim. Therefore we are of the view that the order passed by the Additional Commissioner under rule 6(5) and 6(7) is a legal order and does not require interference. Appeal dismissed.
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