- (1.) Heard Sri Pradeep Agarwal, learned counsel for the revisionist and Sri Shanjay Sareen learned counsel for the respondent. The facts of the present case, in brief, are that M/s. Deva Brick Field, Gopalpur, Barabanki (hereinafter referred to as, "the revisionist") is a registered dealer under the U.P. trade Tax Act, 1948. Initially a survey was conducted on May 13, 1986 on the basis of which notices were issued to the assessee for the assessment year 1986-87 and after receiving his reply, the assessing authority rejected the book version of the assessee by order dated January 25, 1991 and had completed the assessment on a turnover of Rs. 6,72,360. Since there was calculation mistake as such the assessing authority invoking the provisions as provided under section 22of the U.P. Trade Tax Act, 1948 by assessment order dated February 27, 1991 had reduced the turnover by a sum of Rs. 5,08,670 and a tax which payable by the assessee was assessed to the tune of Rs. 42,747 for the assessment year 1986-87.
(2.) Feeling aggrieved by the order dated February 27, 1991 passed by the assessing authority, the revisionist had preferred an appeal under section 9 of the Act before the first appellate authority which was numbered as Appeal No. 370 of 1991 which was partly allowed vide order dated August 11, 1992 by reducing the tax to the tune of Rs. 29,574. The order dated August 11, 1992 passed by the first appellate authority was challenged before the U.P. Trade Tax Tribunal, Bench III, Lucknow, by the revisionist as well as review authority (Commissioner, Trade Tax) by means of second appeals which were numbered as Second Appeal No. 598 of 1992, Dewa Brick Field, Gopalpur, Barabanki v. Commissioner, Trade Tax, Uttar Pradesh, Lucknow and Second Appeal No. 798 of 1992 (Commissioner, Trade Tax, Uttar Pradesh, Lucknow v. Dewa Brick Field, Gopalpur, Barabanki), respectively.
(3.) The Tribunal by order dated September 10, 2001 dismissed the Second Appeal No. 598 of 1992 filed by the revisionist whereas Second Appeal No. 798 of 1992 filed by the Commissioner of Trade Tax, U.P., Lucknow, was partly allowed and the tax liability was increased by a sum of Rs. 10,218.;