- (1.) These eight revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 22.04.2000 all relating to the assessment year 1991-92 arising from the assessment proceeding under section 7(4) of the Act.
(2.) Opposite party claimed to be the transporter, engaged in transporting the goods of different parties from one place to another place and while transporting the goods from outside the State of U.P. to outside the State of U.P. obtained Transit Passes at the entry check post, which were required to be surrendered at the exit check post under section 28-B of the Act. The claim of the opposite party is that all such Transit Passes have been surrendered at the exit check post. However, proceeding under Section 7(4) and 15-A(1)(q) of the Act have been initiated by the Trade Tax Officer. Narani Check Post, Banda on the ground that the said Transit Passes have been got surrendered at the exit check post by the manipulation in forged form with the collusion of the officer/employee of the check post, hence the benefit of said endorsement, can not be given. It has also been alleged that on enquiry it was found that hirer transporter was not in existence and on enquiry at the Naubatpur and Sonauli check post, it was found that such Transit Passes were got passed by manipulation. Opposite party refuted the aforesaid allegation made by the assessing authority. Assessing authority, however, levied the penalty under Section 15-A(1)(q) of the Act and also passed the assessment orders under Section 7(4) of the Act and levied the tax on the presumption that the goods had been sold inside the State of U.P.
(3.) In all the present revisions, we are concerned with the assessment orders passed under Section 7(4) of the Act. Appeals tiled against the assessment orders passed under Section 7(4) of the Act have been allowed vide order dated 09.04.1999 and matters have remanded back to the assessing authority. Being aggrieved by the appellate orders, opposite party filed further appeals before the Tribunal. Tribunal by the impugned order allowed the appeal and set aside the assessment orders passed under Section 7(4) of the Act. Tribunal held that the alleged Transit Passes have been surrendered at the exit check post and the entry in this regard are available in Panji-4 register. Tribunal further observed that in case, if higher officer found anything to the contrary the proper notice should be issued and the officers found involved with the collusion be punished. Tribunal held that under Section 7(4) of the Act read with Section 28-B of the Act presumption of sale of goods inside the State of U.P. can be drawn only if the Transit Passes are not surrendered. Tribunal held that in the absence of any contrary material, burden lies upon the revenue to prove that the goods had been sold inside the State of U.P. Tribunal further held that the penalty levied under section 15-A(1)(q) of the Act on the same ground have been deleted and, thus, there is no justification to remand back the matter to the assessing authority and accordingly, Tribunal quashed the orders passed under section 7(4) of the Act. Being aggrieved by the order of the Tribunal, present revisions have been filed.;