2005 (5) TMI 634

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....15th July, 1988 after obtaining registration from the Trade Tax Department. No business was carried on by it either in partnership or proprietorship prior to 15th July, 1988. The case of the dealer/applicant was not accepted in view of the facts found in the survey dated 21st July, 1988. The Assessing Officer framed best judgment assessment order on the basis of the aforesaid survey treating Sri Vinod Kumar as partner along with two other persons, namely, Ghanshyam Das Kesharwani alias Bhaiyaji and Mukesh Chand Kesharwani. The assessment order has been confirmed up to the Tribunal stage. 3. Heard Sri Kunwar Saxens, learned Counsel for the applicant and Sri Vipin Pandey, learned Standing Counsel for the department. 4. The sole basis of....

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....ere that the aforesaid survey was carried on the basis of some complaint as mentioned in the order of the Tribunal. Learned Counsel for the applicant strenuously contended that the said survey is totally bogus and inspite of repeated request the original survey report was never shown to the applicant either by the Assessing Officer or by any other officer. Looking to the facts and circumstances of the case, the survey report itself is of doubtful nature. The report given by the Surveying Officer is based on hearsay evidence, except that certain goods which were locally purchased were found at the time of the survey. It could not be disputed that the goods locally purchased were exempted from payment of sales tax in the relevant assessment y....