Sudhir Agarwal, J. - (1.) HEARD Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Piyush Agrawal, learned counsel for the petitioner and learned standing counsel for the respondents. This writ petition under article 226 of Constitution of India has questioned order dated December 26, 2013 passed by the Commercial Tax Tribunal, Ghaziabad in Second Appeal No. 1596 of 2013 passed on petitioner's application seeking dispensation of requirement of pre -deposit in filing appeal under section 57 of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as "the Act, 2008") read with sections 9(2) and 32 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act, 1956").
(2.) THE dispute relates to assessment year 2010 -11 under the Act, 1956. The petitioner is registered under the U.P. Trade Tax Act now Act, 2008 and Act, 1956 and engaged in manufacture and sale of tor steel, TMT wire rods/iron, MS ingots, cutting and miscroll. It has a branch at Delhi also and sell its products within the State of U.P. and also makes stock transfer of goods to its branch at New Delhi. It is said that the petitioner also makes stock transfer of its goods to various agents located in Delhi, Haryana, Gurgaon and Uttaranchal. The petitioner claimed certain transfer of stock to the Delhi Depot and filed form F for the assessment year. However, survey was conducted in the petitioner's premises on February 21, 2011, in reference whereto a show -cause notice was issued to the petitioner, which was replied vide annexure 2.
(3.) THE assessing officer, however, passed an assessment order dated September 30, 2013 (annexure 3 to the writ petition) but did not accept stock transfer in consignment made to Delhi Depot for value of Rs. 54,16,58,748 and imposed tax at four per cent, i.e., Rs. 2,16,66,350. Similarly, consignment transfers to various agents were rejected, imposing tax liability of Rs. 25,56,247 and the sale made by company was consequently enhanced. The petitioner preferred an appeal before the Commercial Tax Tribunal under section 18A of Act, 1956 raising a ground that once form F has been furnished by the company as conclusive proof of stock transfer, any enquiry beyond that is impermissible. The petitioner also filed a stay application seeking stay of disputed tax of Rs. 4,31/54,597. By means of the impugned order dated December 26, 2013, the Tribunal has required the petitioner to deposit 10 per cent of disputed tax within 25 days whereafter his stay application would be considered and till that time, recovery of disputed amount has been stayed.;