RAJES KUMAR, J. - (1.) THESE two revisions under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') are directed against the order of Tribunal dated February 4,1999 relating to the assessment year 1991 -92 both under the U. P. Trade Tax Act.
(2.) REVISION No. 213 of 1999 is filed by the applicant and Revision No. 1067 of 1999 is filed by the Commissioner of Trade Tax. The applicant was carrying on the business of manufacture and sale of deshi ghee and skimmed milk powder for the year under consideration. The applicant had shown total purchases at Rs. 7,41,63,865.66 and taxable purchases of deshi ghee at Rs. 79,915. The total sales of deshi ghee and milk powder were Rs. 8,35,35,931.82 and taxable sales within the State of U. P. were Rs. 32,12,234. The assessing authority rejected the books of account and estimated the taxable purchases at Rs. 79,915 and taxable sales were Rs. 1,89,74,679. First appeal filed by the dealer was rejected. The Tribunal allowed the appeal in part and estimated the suppressed sales of deshi ghee at Rs. 50,40,000 and suppressed sales of milk powder at Rs. 8,27,000. Sales turnover had been estimated on the basis of purchase found at the time of survey dated August 27, 1992. Out of the documents, which relate to the period February 14, 1991 to March 1, 1991 suppression of production of deshi ghee to the extent of 2,736.53 kg., per day was detected. The assessing authority estimated the suppressed production for 114 days. The Tribunal, however, estimated the production taking the period for 75 days and average production for 1,500 kg. per day. Order of the Tribunal has been upheld by this Court in Revision No. 858 of 1996 vide order dated December 1,1991 (sic). On the basis of order of the Tribunal, in which, concealment of turnover has been upheld, the assessing authority levied the penalty under Section 15A(1)(c) at Rs. 8,80,000 which has been upheld in first appeal. The Tribunal allowed the appeal in part and reduced the penalty to Rs. 4,40,025 which comes to 100 per cent of the concealed turnover estimated by the Tribunal.
(3.) HEARD learned Counsel for the parties.;