TMI Blog2016 (8) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... In the light of the above interpretation, the observation made in the impugned audit calls for interference. Accordingly, the writ petition is allowed and the impugned audit is set aside and the petitioner is directed to re-present the appeal before the second respondent, who is directed to take the same on file and proceed in accordance with law as the petitioner has already effected appropriate pre-deposit. - Decided in favor of petitioner. - W. P. Nos. 10182 and 10183 of 2015 and M. P. Nos. 1 and 1 of 2015 - - - Dated:- 1-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Sriprakash For the Respondents : Mr. Manokaran Sundaram ORDER Heard Mr.N.Sriprakash, learned counsel appearing for the petitioner and Mr.Mano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that since the records are voluminous the petitioner offered to give the entire details in CD form and the break up details as duly certified by the Chartered Accountant and in spite of the same, the assessment was completed. Therefore, it is submitted that to the extent of the above said two turnovers for the assessment years 2008-09 and 2007-08, the petitioner has canvassed the correctness of the same in those writ petitions. However, for the remaining turnover, the petitioner has preferred appeals before the second respondent as disputed questions of fact are involved and therefore, the petitioner thought fit to pursue the appeal remedy. The petitioner lodged the appeal by remitting 25% of the disputed tax on the disputed turnover o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of disputed turnover does not arise and the Appellate Authority was justified in holding that the appeal is not maintainable. 6. After hearing the learned counsel appearing for the parties elaborately and on perusing the materials placed on records, the only issue which falls for consideration is as to what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for entertaining the appeal. Admittedly, the petitioner had availed two remedies. The first being filing a writ petition before this Court in W.P.Nos.28818 and 28819 of 2014, wherein the same orders of assessment was questioned with respect to the turnovers of ₹ 1369317498/- and ₹ 13407581 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record of the proceedings it is seen that only after the impugned order in these writ petitions came to be passed steps were taken to trace the bundles. Since the bundles were not traceable, the Registry placed a note before me as to the action to be taken and I directed the papers to be re-constructed. Therefore, the papers were re-constructed by obtaining copies from the Office of the Special Government Pleader (Taxes) and the cases were restored along with the interim protection. It was subsequently listed by other learned Judges and ultimately, I have heard those writ petitions as well today (01.08.2016) and reserved orders. Thus, this Court having been ceased off the challenge with regard to those two turnovers in W.P.Nos.28818 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Uttar Pradesh Sales Tax Rules, the Hon'ble Supreme Court pointed out as to what is the tax admitted on the following lines: ......It we come to the conclusion that the expression tax admitted-in the proviso to Section 9(1) means that admitted in the memorandum of appeal, section 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in the memorandum of appeal, whatever his stand might have been before the assessing authority. Ordinarily no interpretation should be placed on a provision which would have the effect of making the provision either otiose or a dead letter. Further, to find out the true meaning of the expression tax admitted we must take into consideration the remaining words o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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