2004 (3) TMI 735

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....sed by the Trade Tax Tribunal, Agra, in Appeal No. 487 of 1987 for the assessment year 1982-83. The applicant is a partnership firm and engaged in the business of foodgrains and oil-seeds. For the assessment year 1982-83 the applicant disclosed his taxable sale at Rs. 4,46,527.74 and the taxable purchase at Rs. 27,491.16. The Sales Tax Officer determined the taxable turnover at Rs. 6,19,210.62 an....

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....es in the diary cannot be taken into account unless and until opportunity to cross examine the third party is given. Reliance has been placed on a number of decisions including Shukla Traders v. Commissioner of Sales Tax [1992] UPTC 1052. Enterprising Traders v. Commissioner of Sales Tax [1987] UPTC 247 and Raja Ram Ram Prakash v. Commissioner of Sales Tax [1987] UPTC 398. In the facts of the pre....

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....ocedure, 1908 when trying a suit in respect of the following matters, namely:-- (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of documents; and (c) issuing commissions for the examination of witnesses; and any proceeding before any of the officers aforesaid shall be deemed to be a judicial proceedings within the meaning of s....

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....rt can attach the property of such witness and fine not exceeding Rs. 500 may be imposed under Order XII, Rule 16, C.P.C. The Sales Tax Officer should have invoked the provisions for compelling the attendance of M/s. Chakko Atta Chakki. In view of the fact that these powers were not exercised by the assessing authority there is no option for me except to remand the case to afford proper opportuni....