Arun Tandon, J. - (1.) In respect of the Assessment Year 2001-02, the Assessing Authority, under the U.P. Trade Tax Act, by means of the order dated 25th March, 2004 determined the tax liability of the petitioner to the tune of Rs. 13,97,637/- and after adjusting the amount already deposited, the petitioner was required to deposit a sum of Rs. 2,88,573/-. Feeling aggrieved by the aforesaid order, petitioner preferred an appeal under Section 9(3) of the U.P. Trade Tax Act. One of the plea raised in the aforesaid memo of appeal was that the Assessing Authority had relied upon the ex parte reports of the Central Excise Department (wherein it was mentioned that in respect of removal of certain quantity of molasses excise passes had not been issued) for determination of the liability of the Trade Tax. It was specifically contended that the ex parte reliance cannot be placed upon the report of the Excise Department. The applicant should have been afforded an opportunity to cross-examine the officers of the Excise Department as well as to have notice and knowledge of the records pertaining to the Excise Department, relied upon by the Department for assessing the tax liability.
(2.) On the aforesaid contention raised on behalf of the Assessee, the First Appellate Authority by means of the order dated 10th March, 2005 allowed the appeal and remanded the matter to the Assessing Authority for affording fair opportunity with regards to the documents of the Excise Department relied upon as well as an opportunity to cross-examine the officers of the Excise Department, if asked for. Against the aforesaid order of the first Appellate Court, the petitioner preferred an appeal under Section 10 of the Trade Tax Act before the Trade Tax Tribunal.
(3.) The second appeal filed by the petitioner, being Second Appeal No. 47/50, has been dismissed by the Tribunal by means of the order dated 27.12.2005 with a finding that the appellant has been provided an opportunity to examine the records as well as the officers of the Excise Department under order of remand. It is against this order of the Tribunal dated 27.12.2005 as well as the order passed by the First Appellate Court dated 10th March, 2005, the present Trade Tax Revision under Section 11 of the Trade Tax Act has been filed.;