9911796707
TMI Blog2008 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... owner of the vehicle No. URW 574. According to the applicant the said vehicle was given under hire to the transport company, namely, M/s. New Delhi Highway Express Transport Company and M/s. National Highway Carrier, Delhi, who transported the goods in question. Proceedings under the U.P. Trade Tax Act were initiated against the applicant under section 28B on the ground that certain forms 34 detailed in the assessment order which were got issued at the entry check-post were not surrendered at the exit check-post and as such a presumption under the Act was drawn against the applicant that the goods covered by the said forms 34 have been disposed of or sold in the State of U.P. and as such the applicant is liable to pay the sales tax thereon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the learned counsel for the parties and perused the record. The only contention raised by the learned counsel for the applicant is that the applicant cannot be treated as "owner" of the vehicle in question under section 28B of the Act and as such the levy of trade tax/sales tax amounting to Rs. 87,147 be deleted. Considered the submission of the learned counsel for the applicant but it is difficult to agree with it. The relevant extract from the earlier order of the High Court which has been produced in the order of the Tribunal is reproduced below: "A person claiming protection of the Explanation to section 28B is under duty to prove that the vehicles in question, though registered in his name, had been given on hire to the trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods, the applicant will be entitled to the benefit of the Explanation to section 28B." After the aforestated order, all the three authorities below including the Tribunal have found that the dealer-applicant has failed to prove that the vehicle in question, as a matter of fact, was given on hire basis to the alleged transport companies. The said finding is based on relevant material on record. The learned counsel for the applicant could not demonstrate before this court that the finding in this regard is in any manner arbitrary or vitiated. The authorities below have taken into consideration the relevant material and have rightly discarded the plea of hire of the vehicle in question. It is also not in dispute that the relevant forms 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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