2010 (12) TMI 1100

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....ent notices issued under section 21 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") for the aforesaid two assessment years, the present writ petitions have been filed. The petitioner is a public limited company and is manufacturing and selling the ayurvedic medicine, hair oil, tooth powder, tooth paste, etc. During the course of assessment proceedings, for these assessment years, the assessing officer confronted the petitioner with the survey dated 13th August, 2001 conducted by the S.T.O. (S.I.B.) at C.S.D., Meerut. In the said survey, certain materials relating to the petitioner/dealer for these assessment years were found against the petitioner. On the basis of the report submitted by the S.T.O. (S.I.B.) a show-c....

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....ist filed by the C.S.D., Meerut, the bills amounting to Rs. 13,69,121 are those bills which do not find mentioned in the certificate. In the purchase list of C. S. D., Meerut, the purchases of Rs. 33,72,058.28 shown in the certificate, are not reflected. Challenging the aforestated notices, the present writ petitions have been filed on the ground that the notices have been issued on insufficient grounds. Heard Shri Bharat Ji Agrawal, learned senior counsel, along with Shri Piyush Agrawal, learned counsel for the petitioner and Shri A.C. Tripathi, learned standing counsel, for the respondents. Considered the respective submissions of the learned counsel for the parties. The principal issue mooted is whether it is a case of change of opi....

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....eceipt register, form No. 2. The number of form No. 2 and date were noted on the invoice. Thereafter, the Canteen Store Department, Meerut, dispatches the goods onward. The assessing officer on consideration of material found that the sales turnover as disclosed by the petitioner to the Canteen Store Department is verifiable. He has arrived at the above conclusion on the basis of account books and documents produced before it. He examined the invoices, etc., and was satisfied that the disclosed quantity of goods were sold by the petitioner to the Canteen Store Department, Meerut. The said invoices produced by the petitioner contain the necessary particulars such as G. R. number, date, etc. There was nothing to doubt about its genuineness. ....

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....Trade Tax Act enables the assessing authority to reassess a dealer to tax if it has reason to believe that the whole or any part of his turnover for any assessment year or part thereof has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than that at which it should have been assessed or where any deduction and exemption has been wrongly allowed in respect thereof. It does not permit reassessment of turnover which, after due consideration, had been found not exigible to tax. There being no fresh material in possession of the assessing officer, the assessing officer in the garb of reassessment proceedings cannot be permitted to re-look the matter. The contention of learned counsel for the petitioner ....