TMI Blog2010 (7) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... goods also and is a dealer, is the matter of final adjudication which can be adjudicated by the assessing authority in the assessment proceedings. In the assessment proceedings, it will be open to the petitioner to adduce the evidence in support of its claim. Therefore we are of the view that the order passed by the Additional Commissioner under rule 6(5) and 6(7) is a legal order and does not require interference. Appeal dismissed. - Civil Misc. Writ Petition No. 32 of 2002 - - - Dated:- 19-7-2010 - RAJES KUMAR AND BHARATI SAPRU, JJ. By means of the present writ petition, the petitioner is challenging the order dated March 30, 2001, passed by the Additional Commissioner, Trade Tax, Aligarh, under rule 6(5) and 6(7) of the Rules by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is a transporter and is engaged in the activities of transporting the goods of various parties from one place to another place and was not carrying on of his own business of buying and selling and therefore does not fall within the purview of a dealer as defined under section 2(c) of the U. P. Trade Tax Act (hereinafter referred to as, the Act ). He also submitted that at the time of survey dated September 9, 1999 and September 10, 1999 as referred in the impugned order, no such material has been found to establish that the petitioner was carrying on any business of buying and selling of goods and was a dealer and therefore the order passed under rule 6(5) and 6(7) of the Rules, the appointing the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount and such dealer, transporter or the person-in-charge of the vehicle, as the case may be, assessed to tax as well as the penalty, if any, in accordance with the provisions of this Act. We have considered the submissions as advanced by the learned counsel for the parties and perused the impugned orders and various other documents. It is the case of the petitioner that the petitioner is a transporter and is carrying on the business of the transporting the goods of the various parties from one place to another. There is no bar for the transporter to carry on business of the buying and selling on his account. Whether the petitioner was wholly and exclusively engaged in transportation of the goods of the other parties for transportation c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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