2006 (8) TMI 533

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....erred to as "the Act") are directed against the order of the Tribunal dated June 5, 2004 relating to the assessment year 1991-92 both under the U.P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. The applicant was carrying on the business of foodgrains, oil seed, etc. On the basis of the information received from Mandi Samiti that the applicant was issued 90 gate passes, ....

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....r 9, 1998 dismissed both the appeals. The applicant filed two appeals before the Tribunal. The Tribunal by the impugned order dismissed both the appeals. Heard learned counsel for the parties.   The applicant has filed supplementary affidavit stating therein that the applicant was not required to maintain stock register and satti bahi for the issuance of gate pass by the Mandi Samiti....

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....nciple of law that under section 21 of the Act burden lies upon the Revenue to prove its case. In the present case, it is the case of the assessing authority that the information had been received from Mandi Samiti relating to the alleged transactions of 31 gate passes alleged to have been issued to the applicant. Then in case of denial by the applicant, burden lies upon the Revenue authority to p....

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....gate passes relate to the applicant. The assessing authority may also enquire whether under the Mandi Adhiniyam or by any provisions Mandi Samiti required the applicant to maintain stock register and satti bahi and whether any entry of the gate pass was required to be made in such registers. On the enquiry being made on the aforesaid Caspect the assessing authority may pass fresh order after givin....