SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) Instant revision arises from order dated 5 March 2005 passed by the Trade Tax Tribunal, Kanpur Bench-II, Kanpur, in Second Appeal No. 179 of 2001 (1990-91) under Section 9 of the U.P. Trade Tax Act, 1948.
(3.) The revisionist/dealer is manufacturer of Umbrella and Mosquito Net. The premises of the revisionist was surveyed on 8 April 1992, Assessing Authority noted that six employees were found working, raw material in large quantity valued Rs. 75,000/- to 1 lakh was found. The workmen stated that the manufacture of Umbrella and Mosquito Net is going on for the past two years. No books of account, statement of expenditure etc. was found, consequently, upon assessment tax at Rs. 54,400/- was determined. Aggrieved, revisionist preferred first appeal, which was partly allowed reducing the disputed tax at Rs. 31,000/-. The second appeal was dismissed affirming the order of the first appellate authority.;