Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1129 - ALLAHABAD HIGH COURTEstimation of turnover - Intimation regarding starting or closure of firing (Phukai) - Whether there is any requirement under U.P. Trade Tax Act or Rules framed thereunder which makes it mandatory for a brick kiln owner to inform the department about the starting or closure of firing (Phukai)? - HELD THAT:- No doubt none of the counsel for the contesting parties could point out any such provision in the Act, 1948 mandatorily requiring the assessee to inform the Assessing Officer about the closure of Brick Kiln, however, the Court finds merit in the submission of Mr. Shukla that any prudent businessman would, in order to avoid tax liability, give such intimation to the Assessing Officer. Whether in the absence of any such provision making it mandatory for Brick Kiln owner to inform the Department about the stopping of firing (Phukai) the findings recorded by the Department and the Tribunal regarding the period for which the Brick Kiln was run, is sustainable in law or perverse? - HELD THAT:- It is not out of place to mention that even if there is no requirement in the Act, 1948 for the assessee to intimate the Assessing Officer about the closure of Brick Kiln as already stated in the context of Question No. 1 any prudent person would inform the Assessing Officer in this regard to avoid tax liability. Furthermore, if, he does not do so then the burden is upon him to show that the Brick Kiln was not functional after the alleged date of closure. No such evidence was led by the revisionist whose accounts were rejected which has not been put to challenge - the Court does not find any error in the findings of the Assessing Officer as affirmed by the Tribunal. The findings of the First Appellate Authority were clearly perverse based on conjecture and surmises. The Tribunal's order does not suffer from any error. Revision dismissed.
|