2009 (8) TMI 1211

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....l JUDGMENT (Hon'ble Rajes Kumar, J.) This revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of the Tribunal dated 29.3.2001 for the assessment year 1987-88 under the Central Sales Tax Act (hereinafter referred to as the "Central Act"). 2. The brief facts of the case are that on the basis of the information received ....

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.... summoned, it has not been confronted to the applicant and the opportunity of cross-examination to the Secretary of the Mandi Samiti has not been given and merely on the basis of the information, the assessing authority assessed the tax both under the U.P. Trade Tax Act and under the Central Sales Tax Act. 3. Being aggrieved by the order, the applicant filed two appeals before the Assistant Com....

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....nity of cross-examination which was sought by the applicant. 4. Heard Sri Parv Agrawal, learned counsel for the applicant and learned Standing Counsel. Learned counsel for the applicant submitted that the applicant has filed the revision only under the Central Sales Tax Act but has not filed the revision under the U.P. Trade Tax Act because the amount of tax was very nominal. 5. Learned coun....

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....nding Counsel relied upon the order of the Tribunal. 7. Having heard learned counsel for the parties, I have perused the impugned order of the Tribunal and the orders of the authorities below. 8. In my opinion, the order cannot be sustained. It is a settled principle of law under Section 21 of the Act, the burden lies upon the revenue to prove its case. Further if the assessing authority wan....