9911796707
TMI Blog2013 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, Agra. The facts may be noticed in brief:- The petitioner is a proprietorship firm carrying on the business of purchase and sale of button mushroom. It purchases mushroom from M/s Krishna Agro Farms Product, Agra. The petitioner claims that the mushroom purchased by the petitioner is exempted from payment of trade tax being fresh vegetable. The Assessing Authority sought permission to reassess the petitioner under Section 21 of the Act on the ground that the trade tax payable on mushroom has escaped assessment. According to it, mushroom sold by the petitioner is in sealed condition and therefore, in view of the notification dated 10th April, 1999, it is liable to be taxed. Before granting sanction, a show cause notice was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year in question i.e. 2006-07 will depend upon the facts as were found in the said survey. The date of survey is not very material. However, copy of survey report has not been placed before us on the pretext that the same has not been made available to the petitioner. Be that as it may, still the petitioner has an opportunity before the Assessing Authority that the said survey is not relevant for the assessment year 2006-07. So far as, the notification dated 10th April, 1999 is concerned, we find that the mushroom has been excluded from category of fresh fruits and green vegetables. The view taken in the impugned order holding that mushroom is excluded from category of fresh fruits and green vegetables is justified. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te the issue. He has to satisfy on the basis of the reasons recorded by the assessing authority that it is just and expedient to authorise the assessing authority to make the assessment or re-assessment beyond the period of limitation prescribed under Section 21 (2) of the Act. Therefore, we are of the view that a detailed reasoning is not required to be given while granting the authorisation. What is required under the proviso is that there should be an application of mind to arrive at the satisfaction on the consideration of the reasons recorded and the submissions of the assessee. We have gone through the order passed by the Additional Commissioner, Grade-1, Trade Tax, Moradabad Zone, Moradabad under the proviso to Section 21 (2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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