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TMI Blog2019 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase of oil seeds to be its admitted tax liability. Thus, the interest liability imposed under Section 8(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act) has been upheld. 2. Heard Sri Vishwjeet, learned counsel for applicant assessee and Sri B.K. Pandey, learned Standing Counsel for revenue. 3. The present revision has been pressed on the following question of law: "Whether on the facts and circumstances of the case the Tribunal was legally justified to treat the tax imposed and assessed on the tax paid purchases for want of form 3-C(2) to be admittedly payable by the applicant while the applicant has not admitted any tax liability on such purchases at any stage either in the return or in his accounts?" 4. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been held not liable to tax. On that reasoning, the learned single Judge held that the tax liability could not be treated as admitted tax liability under Section 8(1) of the Act, but that it would remain subject to Section 8(1-B) of the Act. That decision and reasoning appears to be applied in certain other learned single Judge decisions of this Court i.e. in Commissioner of Sales Tax Vs. S/s. Damodar Das Kalyan Das, Hathras, (1996 UPTC 589); Comissioner of Trade Tax, U.P., Lucknow Vs. S/s Ram Ratan Ambrish Kumar, Dhampur, [(2003) NTN (Vol-22) 522] and; Bishwambhar Nath Kishan Lal, Bijnor Vs. Comissioner of Trade Tax, U.P., Lucknow, [(2005) 2 VLJ 223]. 7. On the other hand, learned Standing Counsel would submit, the view taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no scope for applying the principles of legitimate expectation or hope or bona fide for avoiding the liability of payment of interest under Section 8(1) of the Act. The controversy stands covered by a decision of the Division Bench of this Court in the case of M/s. Annapurna Biscuit Co. (Supra) with which we are in respectful agreement with the view taken by it in so far as the levy of interest on account of nonfurnishing of a declaration form is concerned." 8. Having thus reasoned, the Division Bench then concluded: "In view of the foregoing discussions, we are of the considered opinion that - 1. Even though declaration form for claiming exemption/concession may be required to be filed during the course of assessment proceedings but, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for exemption raised by the assessee was dependent on the issuance of the statutory forms and it is also admitted that no such statutory forms ever came to be issued. Therefore, the fact that the assessee may have actually made purchases of oil seeds from registered dealers or the fact that there was a promise on part of the selling dealers to issue Form III-C(2) would be of no avail, insofar as the revenue authorities are concerned. If the applicantassessee claims such rights, as have been canvassed in the present revision application, it would have been for it to have approached a civil court for a proper remedy only against the selling dealer. 10. Insofar as the decision of the learned single Judge in S/s. Annapurna Mills, Varanas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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