9911796707
TMI Blog2020 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 3. By means of present revisions the order of Commercial Tax Tribunal dated 1.12.2008 has been assailed wherein the appeal preferred by the revisionist has been partly allowed. It has been submitted by counsel for the revisionists that the revisionists are registered dealer under U.P. Trade Tax Act as well as Central Sales Tax Act. The revisionist was assessed for the assessment year 1999-2000 vide order dated 2nd February, 2002. The order of the assessing authority was challenged before the first appellate authority which was dismissed and, thereafter, even the second appeal was dismissed by means of order dated 19.11.2004. During pendency of second appeal notices were issued under sub Section 2 of Section 21 of the Act on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Tribunal which has been dismissed vide order dated 1.12.2008 which has been impugned by means of instant revision. 7. I have heard learned counsel for the parties and perused the record. 8. Commercial Tax Tribunal while deciding the aforesaid second appeal have considered the entire conspectus of the case. It has been observed that the contentions of the revisionist has been duly considered by the Tribunal wherein they have recorded that the revisionists were not trading on behalf of M/s Shanker Traders, Barabanki and no bank draft has been prepared by them and further that they do not have any bank account with Union Bank of India. In this regard, the Tribunal has recorded a finding that Union Bank of India has informed that a bank dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave an account with the Union Bank of India. In this regard, the argument of the revisionist is not convincing and liable to be rejected, as there is no requirement that a person has to be an account holder only then he can have a bank draft prepared. It is open for anyone to deposit the requisite fee and have demand draft/bankers' cheque prepared. There is no material or evidence to set aside the findings recorded by the Tribunal. Sufficient reasons have been stated and considered by the Tribunal which are available on record. The bank draft was made at the behest of the revisionist and his name finds mention in the papers including the builty. The revisionist cannot resile from the facts which have been recorded by the Tribunal and, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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