2015 (6) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2000 (annexure P20) and dated July 17, 2000 (annexure P22). 2. Put shortly, the facts necessary for adjudication of the instant petition as narrated therein are that petitioner No. 1 is a physically handicapped and is the sole proprietor of petitioner No. 2. He started his business of oil extraction in November, 1986 at village Sundrehti on individual basis to earn his livelihood with the help of petitioner No. 3. He was registered under the provisions of the Haryana General Sales Tax Act, 1973 (in short, "the Act") during the period he did his business till its closure in 1988-89 due to loss and poor financial position. Petitioner No. 3 being a close relative of petitioner No. 1 stood witness/guarantor for him before the Excise and Taxat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. Feeling aggrieved, the dealer filed an appeal (annexure P6) before the Joint Excise and Taxation Commissioner (Appeals) (for brevity, "the JETC (A)") who vide order dated September 28,1993 (annexure P8) set aside the order of the assessing authority and remanded the matter for fresh decision after confronting with the material checked to the dealer and giving an opportunity to rebut the same. The assessing authority vide order dated July 19, 1994 (annexure P9) again raised the same demand. Still dissatisfied, the dealer filed an appeal (annexure P10), before the JETC (A). The JETC (A) vide order dated November 30,1994 (annexure P11) dismissed the appeal against which the dealer filed an appeal.(annexure P12) before the Sales Tax Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ull [1973] 87 ITR 349 contended that the onus was upon the Department to prima facie show that the assessee had some connection with these transactions. It was urged that the Revenue had not even made attempts to examine the owners of the vehicles in which the alleged goods according to the Revenue were exported. It was argued that the vehicle numbers were available with the revenue and in such a situation, some material could have been confronted to the assessee to establish that the assessee had transacted unaccounted sales. Additionally, it was pointed out that the petitioner was an exempted unit till November 3,1988 without any limit of tax exemption and in such circumstances there was no occasion for the dealer to conceal any sales. 4....