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2014 (5) TMI 94 - ALLAHABAD HIGH COURTCancellation of license - Discrepancy in stock register - Held that:- It is evident that in the Stock Register maintained by petitioner for the year 2010-11, he had shown 'Nil' stock in respect to Country Made Liquor. Copy of Stock Register has also been filed by petitioner for the period March 2010-11 on page 46 and for April 2011-12 on page 50. Page 46 and 47 show that on 31.3.2010 the stock was 'Zero' and page 50 shows that on 26.4.2011 the Stock was 207 quarters of Country made Liquor. The checking was actually made and bottles of Country Liquor were seized by Checking Staff is a fact, admitted by petitioner in his reply and affidavit, placed on record on page 68 to the writ petition. Therein he has stated that entire liquor, which was ceased, pertained to excise year 2011-12 and not for the year 2010-11. However, in the Stock Register of 2011-12, balance was only 207, hence availability of 1397 quarters which was seized, could not be explained. In these facts and circumstances, it is clear that unauthorized liquor was available and seized on checking. That is how Collector has passed order of cancellation - Decided against assessee.
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