9911796707
TMI Blog2019 (5) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission agent in food grains and vegetable. The applicant is a registered firm under the U.P. Trade Tax Act and it holds licence 'F', which was issued by the Regional Food Controller, Varanasi. The applicant discloses its gross sale of Rs. 10,24,863/- and net sale of Rs. 3,62,193/- upon which it had admitted the tax liability of Rs. 10,812.72/-. The assessing authority has completed the assessment proceedings and has passed an order of assessment dated 17.05.2000 by which the disclosed turnover was accepted by him as also the books of account. An inquiry was made on 02.01.2000 at the business premisses of the applicant when the inquiry officer found that a Truck standing outside the business premisses of the applicant being Tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al rice and 363 quintal paddy. Based on the aforesaid material the Deputy Commissioner (Executive) has proceeded to initiate the proceedings under Section 10-B of the Act. Section 10-B of the Act reads as follows:- "10-B. Revision by Commissioner.-(1) The Commissioner or such other officer not below the rank of [Joint Commissioner], as may be authorised in this behalf by the State Government by notification, may call for and examine the record relating to any order (other than an order mentioned in Section 10-A) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety such order, and may pass such order with respect thereto, as he thinks fit. (2) No order under sub-section (1) aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der under Section 10-B and has estimated the turnover to the tune of Rs. 16,70,193/- with tax liability of Rs. 66,807/-. The Deputy Commissioner (Executive) has also recorded a categorical finding that on asking by the surveying party as well as by the Deputy Commissioner (Executive) no books of account are produced for verification of the stock, which was found at the time of survey. The Deputy Commissioner (Executive) has also recorded a categorical finding that there was variation in the stock available at the time of survey and which was mentioned in the stock board. The finding has been recorded by the Deputy Commissioner (Executive) that the wheat and rice loaded on the Truck belongs to the applicant. The Deputy Commissioner (Execu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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