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2020 (3) TMI 826 - HC - VAT and Sales TaxInitiation of proceedings under Section 21(2) of Trade Tax Act - assessing authority came to the conclusion that entire transaction of sale of food grains to Assam was at the instance of the revisionist, thereafter, added the said turnover to the account of the revisionist - HELD THAT:- In the instant revisions, the revisionists has reiterated the same grounds which have been raised by him before the first appellate authority as well as the Tribunal. The assessing authority considering the fact that bank draft of ₹ 6 lacs was prepared at the behest of the revisionist adding the turnover of M/s Shanker Traders to the turnover of the revisionist. The only submission challenging the said finding is that the revisionist does not have an account with the Union Bank of India. In this regard, the argument of the revisionist is not convincing and liable to be rejected, as there is no requirement that a person has to be an account holder only then he can have a bank draft prepared. It is open for anyone to deposit the requisite fee and have demand draft/bankers' cheque prepared. There is no material or evidence to set aside the findings recorded by the Tribunal. Sufficient reasons have been stated and considered by the Tribunal which are available on record. The bank draft was made at the behest of the revisionist and his name finds mention in the papers including the builty. The revisionist cannot resile from the facts which have been recorded by the Tribunal and, therefore, there is no material on which the findings of Tribunal can be interfered. Revision dismissed.
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