9911796707
TMI Blog2020 (2) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... s been submitted by the the learned counsel for the petitioner that revisionist is running a nursing home providing medical aid to the people in District Lakhimpur Kheri. It has further been submitted that revisionist provide medicines to the patients admitted in the nursing home and undergoing treatment. It has further been submitted that dispensary is setup inside the nursing home which provides medicines as a part and parcel of the medical service provided by the nursing home. The said dispensary provides medicines, surgical goods, cotton, bandages, syringes and injections etc., which are prescribed to the various patients undergoing treatment at the nursing home, by the doctors. 3. The main crux of the argument of the counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while upholding the remaining order of the assessing authority. 6. Aggrieved by the aforesaid order, the revisionist has preferred the instant appeal. The counsel for the revisionist has submitted that the order of the Commercial Tax Tribunal dated 15.02.2013 is arbitrary and perverse and have not considered the reply and documents filed by the revisionist. He has submitted that the entire assessment was based on the statement given by one Jitendra Prabhakar who was present at the time of survey. During survey the said Jitendra Prabhakar stated that the medicines which were kept in the dispensary were sold by the revisionist and on the basis of the said statement tax has been imposed by the Assessing Authority. The second ground urged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision deserves to be dismissed. 9. I have heard the learned counsel for the parties and perused the record. 10. Admittedly the revisionist is running a Nursing Home in Lakhimpur Kheri, during the survey of the premises certain documents were found pertaining to purchase and sale of medicines and statement of one Mr. Jitendra Prabhakar who was present at the time of survey and presumed to be a sales man was also taken. From the statement of the said individual it became apparent that revisionist is in fact involved in purchasing and selling medicines for which he does not have proper license nor authority. 11. The defence given by the revisionist was that he is not selling medicines from the said dispensary, but the said medicines, sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority, the first appellate authority as well as the Tribunal it is clear that revisionist did not produce any evidence or bill or to indicate that consolidated money was being charged from the patients and that the value of the tax was included in the money charged so as to interfere with the finding of fact recorded by the Tribunal and to record a finding in favour of the Assessee. 14. Even before us, some blank receipts have been annexed with a supplementary affidavit, but it is not sufficient to upset the finding of fact recorded by the First Appellate Authority as well as Tribunal. The Tribunal being the last fact finding authority has recorded the fact that petitioner was in fact selling the medicines to the patients and not givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has submitted that the reply submitted by the revisionist dated 16.11.2010 to the show cause notice issued by the Assistant Commissioner, Commercial Tax Tribunal a clear statement has been made that the papers seized with regard to the revisionist Firm are not related to the revisionist and secondly the sales register seized also does not relate to the revisionist Firm. It is clear from the perusal of the aforesaid reply that revisionist has clearly denied the connection between the documents seized by the revisionist and it was very well within their knowledge as to the contents of the documents seized and therefore at this stage the arguments of the revisionist cannot be accepted. 18. I have perused the judgment of the Tribunal and foun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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