TMI Blog2006 (8) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1991-92 both under the U.P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. The applicant was carrying on the business of foodgrains, oil seed, etc. On the basis of the information received from Mandi Samiti that the applicant was issued 90 gate passes, proceeding under section 21 of the Act was initiated against the applicant. During the course of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal by the impugned order dismissed both the appeals. Heard learned counsel for the parties. The applicant has filed supplementary affidavit stating therein that the applicant was not required to maintain stock register and satti bahi for the issuance of gate pass by the Mandi Samiti and was only required by SMI department to maintain stock register and satti bahi which were produced bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case, it is the case of the assessing authority that the information had been received from Mandi Samiti relating to the alleged transactions of 31 gate passes alleged to have been issued to the applicant. Then in case of denial by the applicant, burden lies upon the Revenue authority to prove the authenticity of the information, which could be done by confronting the documents relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niyam or by any provisions Mandi Samiti required the applicant to maintain stock register and satti bahi and whether any entry of the gate pass was required to be made in such registers. On the enquiry being made on the aforesaid Caspect the assessing authority may pass fresh order after giving opportunity of hearing to the applicant. In the result, both the revisions are allowed. Order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
