9911796707
TMI Blog2007 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... on received from the Director of Movement (Coal), U.P., Lucknow that the applicant was allotted three boxes and four boxes of coal in the month of January, February, and March, 1993. The applicant appeared before the assessing authority and submitted that against the said allotment, coals were not purchased and brought inside the State of U.P. The assessing authority however had not accepted the plea of the applicant and had presumed that the coals against the said allotment had been purchased and imported inside the State of U.P. and subsequently sold. Accordingly, the turnover of coals at Rs. 8,25,000 was estimated. Being aggrieved by the order of the assessing authority, the applicant filed appeal before the Deputy Commissioner (Appeal) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er denied to have imported any coal against the said allotment, the Revenue should prove the actual purchases and import of coal. He submitted that so far as the dealer is concerned, a certificate of the District Supply Officer was filed certifying that against the allotment orders coal had not been purchased and imported. He submitted that the decision in the case of Tirugi Narayan Pandey v. Commissioner of Sales Tax reported in [2001] 123 STC 344; [2001] UPTC 72 is not applicable to the present case as the said case was under section 7 of the Act and in the said case the dealer had furnished the certificate for some quantity of the coal while the certificate of some of the quantity was not furnished and therefore, it was held that the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttal should be given but in the present case, no opportunity had been given. It is well-settled principle of law that under section 21 of the Act the burden lies upon the Revenue to prove that there was escaped turnover. The mere information about the allotment is not sufficient to conclude that the coal against the said allotment had been purchased and imported. The assessing authority in order to prove that the coal had been actually purchased and imported against the allotment should make some further enquiry but it appears that no further inquiry was made in this regard. In the facts and circumstances of the case, I am of the view that the matter requires a fresh consideration by the assessing officer. The assessing officer may conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
