w w w . L a w y e r S e r v i c e s . i n
M/s. Globe Roller Flour Mills Ltd. v/s The Commissioner of Trade Tax
Company & Directors' Information:- V P ROLLER FLOUR MILLS P LTD [Active] CIN = U15311KL1988PTC005028
Company & Directors' Information:- J P FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311WB2004PTC098409
Company & Directors' Information:- N K FLOUR MILLS LIMITED [Amalgamated] CIN = U24231GJ1992PLC017406
Company & Directors' Information:- I TRADE LIMITED [Active] CIN = U67120TN1999PLC043813
Company & Directors' Information:- K C ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U26941UP1997PTC022869
Company & Directors' Information:- TRADE INDIA LTD [Active] CIN = U51909PB1982PLC004822
Company & Directors' Information:- R C S ROLLER FLOUR MILLS LIMITED [Active] CIN = U15315UP1984PLC006449
Company & Directors' Information:- K B M FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15122UP2013PTC054902
Company & Directors' Information:- K K ROLLER FLOUR MILLS PVT LTD [Active] CIN = U15311OR1980PTC000892
Company & Directors' Information:- R R FLOUR MILLS PVT LTD [Active] CIN = U15147MP1987PTC003858
Company & Directors' Information:- GLOBE ROLLER FLOUR MILLS LIMITED [Active] CIN = U15311UP1987PLC008877
Company & Directors' Information:- A K FLOUR MILLS PRIVATE LIMITED [Active] CIN = U24231GJ1981PTC004155
Company & Directors' Information:- M. P. FLOUR MILLS PRIVATE LIMITED [Active] CIN = U74899DL1966PTC004548
Company & Directors' Information:- J B FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311UP2004PTC029134
Company & Directors' Information:- T G ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311UR1999PTC024809
Company & Directors' Information:- R P TRADE PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005646
Company & Directors' Information:- B L ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311OR1998PTC005560
Company & Directors' Information:- S R I ROLLER FLOUR MILLS LIMITED [Active] CIN = U15311GJ1967PLC001465
Company & Directors' Information:- A G ROLLER FLOUR MILLS PVT LTD [Strike Off] CIN = U15311CH1990PTC010794
Company & Directors' Information:- A R TRADE IN PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005710
Company & Directors' Information:- S 3 M TRADE PRIVATE LIMITED [Active] CIN = U74900WB2013PTC193812
Company & Directors' Information:- A AND F FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311JK1997PTC001694
Company & Directors' Information:- V N ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311KA1989PTC010153
Company & Directors' Information:- A U ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15500MH1981PTC025484
Company & Directors' Information:- R K FLOUR MILLS PVT LTD [Strike Off] CIN = U15310AP1981PTC003087
Company & Directors' Information:- B H ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15314OR1997PTC004799
Company & Directors' Information:- P L ROLLER FLOUR MILLS LIMITED [Strike Off] CIN = U15311CH1996PLC018603
Company & Directors' Information:- N C ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311HP1991PTC011502
Company & Directors' Information:- M. S. ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311UP2009PTC038337
Company & Directors' Information:- C N FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311DL1983PTC172336
Company & Directors' Information:- C TRADE (INDIA) PRIVATE LIMITED [Active] CIN = U74900KA2008PTC045372
Company & Directors' Information:- B R ROLLER FLOUR MILLS PRIVATE LIMITED [Under Process of Striking Off] CIN = U15311BR1982PTC001610
Company & Directors' Information:- R L FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311ML2001PTC006521
Company & Directors' Information:- I-W TRADE PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC233832
Company & Directors' Information:- U M TRADE PRIVATE LIMITED [Active] CIN = U67190MH2011PTC224523
Company & Directors' Information:- K P FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15122UP2009PTC037995
Company & Directors' Information:- R ROLLER FLOUR MILLS PRIVATE LIMITED [Under Process of Striking Off] CIN = U99999BR1982PTC030624
Company & Directors' Information:- INDIA FLOUR MILLS LIMITED [Not available for efiling] CIN = U99999MH1908PTC000283
Company & Directors' Information:- J P FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311WB2004PTC098409
Company & Directors' Information:- N K FLOUR MILLS LIMITED [Amalgamated] CIN = U24231GJ1992PLC017406
Company & Directors' Information:- I TRADE LIMITED [Active] CIN = U67120TN1999PLC043813
Company & Directors' Information:- K C ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U26941UP1997PTC022869
Company & Directors' Information:- TRADE INDIA LTD [Active] CIN = U51909PB1982PLC004822
Company & Directors' Information:- R C S ROLLER FLOUR MILLS LIMITED [Active] CIN = U15315UP1984PLC006449
Company & Directors' Information:- K B M FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15122UP2013PTC054902
Company & Directors' Information:- K K ROLLER FLOUR MILLS PVT LTD [Active] CIN = U15311OR1980PTC000892
Company & Directors' Information:- R R FLOUR MILLS PVT LTD [Active] CIN = U15147MP1987PTC003858
Company & Directors' Information:- GLOBE ROLLER FLOUR MILLS LIMITED [Active] CIN = U15311UP1987PLC008877
Company & Directors' Information:- A K FLOUR MILLS PRIVATE LIMITED [Active] CIN = U24231GJ1981PTC004155
Company & Directors' Information:- M. P. FLOUR MILLS PRIVATE LIMITED [Active] CIN = U74899DL1966PTC004548
Company & Directors' Information:- J B FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311UP2004PTC029134
Company & Directors' Information:- T G ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311UR1999PTC024809
Company & Directors' Information:- R P TRADE PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005646
Company & Directors' Information:- B L ROLLER FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311OR1998PTC005560
Company & Directors' Information:- S R I ROLLER FLOUR MILLS LIMITED [Active] CIN = U15311GJ1967PLC001465
Company & Directors' Information:- A G ROLLER FLOUR MILLS PVT LTD [Strike Off] CIN = U15311CH1990PTC010794
Company & Directors' Information:- A R TRADE IN PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005710
Company & Directors' Information:- S 3 M TRADE PRIVATE LIMITED [Active] CIN = U74900WB2013PTC193812
Company & Directors' Information:- A AND F FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311JK1997PTC001694
Company & Directors' Information:- V N ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311KA1989PTC010153
Company & Directors' Information:- A U ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15500MH1981PTC025484
Company & Directors' Information:- R K FLOUR MILLS PVT LTD [Strike Off] CIN = U15310AP1981PTC003087
Company & Directors' Information:- B H ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15314OR1997PTC004799
Company & Directors' Information:- P L ROLLER FLOUR MILLS LIMITED [Strike Off] CIN = U15311CH1996PLC018603
Company & Directors' Information:- N C ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311HP1991PTC011502
Company & Directors' Information:- M. S. ROLLER FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15311UP2009PTC038337
Company & Directors' Information:- C N FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311DL1983PTC172336
Company & Directors' Information:- C TRADE (INDIA) PRIVATE LIMITED [Active] CIN = U74900KA2008PTC045372
Company & Directors' Information:- B R ROLLER FLOUR MILLS PRIVATE LIMITED [Under Process of Striking Off] CIN = U15311BR1982PTC001610
Company & Directors' Information:- R L FLOUR MILLS PRIVATE LIMITED [Active] CIN = U15311ML2001PTC006521
Company & Directors' Information:- I-W TRADE PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC233832
Company & Directors' Information:- U M TRADE PRIVATE LIMITED [Active] CIN = U67190MH2011PTC224523
Company & Directors' Information:- K P FLOUR MILLS PRIVATE LIMITED [Strike Off] CIN = U15122UP2009PTC037995
Company & Directors' Information:- R ROLLER FLOUR MILLS PRIVATE LIMITED [Under Process of Striking Off] CIN = U99999BR1982PTC030624
Company & Directors' Information:- INDIA FLOUR MILLS LIMITED [Not available for efiling] CIN = U99999MH1908PTC000283
Sales/trade Tax Revision No. 1405 of 2007
Decided On, 21 December 2017
At, High Court of Judicature at Allahabad
By, THE HONOURABLE MR. JUSTICE ASHOK KUMAR
For the Applicant: Piyush Agrawal, Advocate. For the Opposite Party: A.C. Tripathi, S.C.
Judgment Text
Ashok Kumar, J.
1. Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned counsel representing the respondent Commissioner.
2. The present revision relates for the Assessment Year 1998-99 under the U.P. Trade Tax Act.
3. The facts in brief are that the revisionist carries on the business of manufacturing and sale of Atta, Maida, Suji and the factory of the revisionist is situated at Parasakhera, Bareilly. A survey has been conducted on 19.11.1998 and during the course of survey the survey team has noticed certain discrepancies in the books of accounts. Based on the said discrepancies, a notice has been issued. The applicant has submitted a reply thereto. During the course of the assessment proceedings the assessing authority has proceeded on the basis of survey report and has passed a detailed assessment order.
4. Aggrieved by the assessment order the assessee has preferred an appeal under Section 9 of U.P. Trade Tax Act and the Deputy Commissioner (Appeals) has considered the submissions of the assessee while allowing the appeal in part vide order dated 17.7.2001. The certain reliefs are granted to the revisionist by the first appellate authority after due consideration of the facts and material, which has been placed before it.
5. Still aggrieved by the order of the first appellate authority the second appeal has been preferred by the assessee/revisionist before the Trade Tax Tribunal. The Trade Tax Tribunal vide impugned order dated 31.3.2004 has dismissed the appeal filed by the revisionist and has confirmed the order of the Deputy Commissioner (Appeal).
6. It is pertinent to mention here that against the order of first appellate authority, partly allowing the appeal filed by the applicant, an appeal has been filed by the department. The Tribunal vide its impugned judgment and order dated 31.3.2004 has dismissed both the appeals filed by the assessee as well as the department.
7. Against the said order dated 31.3.2004 the instant revision has been filed before this Court.
8. Following questions of law are raised by means of the present revision :
"(1) Whether in view of the judgment of this Hon'ble Court in the case of M/s Hamara Chappal House (2004 STI 127), the order passed by the Trade Tax Tribunal is justified that the goods in the books of accounts were found more than on physical verification?
(2) Whether at the time of survey all books of accounts were found up-to-date and no discrepancy whatsoever was found still adverse view should have been legally drawn against the applicant?
(3) Whether even though the lower authorities has accepted the fact that in the Bins stock of wheat are being kept, still adverse view should have been legally drawn against the applicant?
(4) Whether in view of the facts and circumstances of the case, the order passed by the Trade Tax Tribunal, rejecting the appeal of the applicant is justified ?
9. I have considered the submissions of the learned counsel for the revisionist and perused the order passed by the Tribunal. The Tribunal while dismissing the appeal filed by the assessee has considered all the materials as well as survey report dated 19.11.1998, which has been prepared by the survey team and the survey team has noticed certain irregularity as well as discrepancies in the books of accounts of the assessee including the manufacturing process.
10. Having heard the learned counsel for the revisionist and after perusal of the record and the judgmen
1. Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned counsel representing the respondent Commissioner.
2. The present revision relates for the Assessment Year 1998-99 under the U.P. Trade Tax Act.
3. The facts in brief are that the revisionist carries on the business of manufacturing and sale of Atta, Maida, Suji and the factory of the revisionist is situated at Parasakhera, Bareilly. A survey has been conducted on 19.11.1998 and during the course of survey the survey team has noticed certain discrepancies in the books of accounts. Based on the said discrepancies, a notice has been issued. The applicant has submitted a reply thereto. During the course of the assessment proceedings the assessing authority has proceeded on the basis of survey report and has passed a detailed assessment order.
4. Aggrieved by the assessment order the assessee has preferred an appeal under Section 9 of U.P. Trade Tax Act and the Deputy Commissioner (Appeals) has considered the submissions of the assessee while allowing the appeal in part vide order dated 17.7.2001. The certain reliefs are granted to the revisionist by the first appellate authority after due consideration of the facts and material, which has been placed before it.
5. Still aggrieved by the order of the first appellate authority the second appeal has been preferred by the assessee/revisionist before the Trade Tax Tribunal. The Trade Tax Tribunal vide impugned order dated 31.3.2004 has dismissed the appeal filed by the revisionist and has confirmed the order of the Deputy Commissioner (Appeal).
6. It is pertinent to mention here that against the order of first appellate authority, partly allowing the appeal filed by the applicant, an appeal has been filed by the department. The Tribunal vide its impugned judgment and order dated 31.3.2004 has dismissed both the appeals filed by the assessee as well as the department.
7. Against the said order dated 31.3.2004 the instant revision has been filed before this Court.
8. Following questions of law are raised by means of the present revision :
"(1) Whether in view of the judgment of this Hon'ble Court in the case of M/s Hamara Chappal House (2004 STI 127), the order passed by the Trade Tax Tribunal is justified that the goods in the books of accounts were found more than on physical verification?
(2) Whether at the time of survey all books of accounts were found up-to-date and no discrepancy whatsoever was found still adverse view should have been legally drawn against the applicant?
(3) Whether even though the lower authorities has accepted the fact that in the Bins stock of wheat are being kept, still adverse view should have been legally drawn against the applicant?
(4) Whether in view of the facts and circumstances of the case, the order passed by the Trade Tax Tribunal, rejecting the appeal of the applicant is justified ?
9. I have considered the submissions of the learned counsel for the revisionist and perused the order passed by the Tribunal. The Tribunal while dismissing the appeal filed by the assessee has considered all the materials as well as survey report dated 19.11.1998, which has been prepared by the survey team and the survey team has noticed certain irregularity as well as discrepancies in the books of accounts of the assessee including the manufacturing process.
10. Having heard the learned counsel for the revisionist and after perusal of the record and the judgmen
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t of all the authorities including the Tribunal, I find no error in the impugned order of the Tribunal, therefore there is no substance in the contention of the learned counsel for the revisionist. The Tribunal has recorded finding after due consideration of the facts, hence no substantial question of law arises from the order of the Tribunal. 11. The revision is accordingly, dismissed.