9911796707
TMI Blog2009 (5) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case, the Trade Tax Tribunal was justified in not accepting the report of the Valuer which clearly indicates that the investment in the applicant unit was less than Rs. 3,00,000? (2) Whether, on the perusal of the registration certificate issued under the U.P. and Central Sales Tax Act, 1956 the inference drawn by the Tribunal that the applicant has used the challan of some other firm appears to be incorrect? (3) Whether, on the facts and circumstances of the case, the Trade Tax Tribunal was justified in holding that the applicant-firm is closed for more than six months at a stretch on the ground that the applicant has filed no returns under misconception of law? (4) Whether, in any view of the matter the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required to get a registration under the Factories Act. In order to establish this fact the applicant sought to place on the record of the review case a report made by an architect dated 25th of October, 1997, which certified that the valuation of the entire land, building, plant and machinery was Rs. 2,49,854. However, the review application was also dismissed by an order dated January 13, 1993. Aggrieved with this order the assessee filed Revision No. 278 of 1993, which was decided on September 28, 1995 by which this court set aside the order of the Divisional Level Committee and remanded the matter to the Divisional Level Committee to decide the review application afresh after giving to the assessee a fresh opportunity of hearing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished from the fact that the assessee had filed assessments for the years 1987-88, 1988-89, 1989-90. These assessment orders have been placed on the record of the case now before this court by way of a supplementary affidavit. However, learned counsel states that these assessment orders were passed by the authorities themselves, so they were well aware of these orders. The learned counsel for the assessee has argued that the order passed in appeal by the Tribunal is clearly in ignorance of this material and also against the spirit of the orders of the High Court in the revision. The learned standing counsel has argued in support of the order of the Tribunal and has argued that the order is justified. However, having heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the manufacturing activities of the assessee had been discontinued for six months or not, but this was also not done by the Tribunal. Thus, the contentions of the learned counsel for the assessee that the order of the Tribunal has been passed by ignoring material evidence have substance. The contentions as raised by the learned counsel for the assessee are, therefore, accepted by this court. The matter is remanded to the Tribunal for a fresh consideration. The consideration will be made by the Tribunal on the basis of material, which is already there on record before the Tribunal as well as the entire record, which has been placed before this court. The assessee will be given an opportunity once again to establish his case on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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