- (1.) THE Additional Judge (Revisions) Sales Tax, Meerut [hereinafter referred to as the Judge (Revisions)] has submitted a statement of the case and the following questions of law under section 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act) for the opinion of this Court: "(a) Whether on the facts and circumstances of the case the additional evidence collected by the department after the completion of assessment and appellate order can be treated as part of the record of such order for the purpose of section 10(3) of the U.P. Sales Tax Act? (b) Whether evidence collected after the expiry of four years' period of limitation under section 21 of the U.P. Sales Tax Act could be admitted in revision even if it is held as a part of the record?"
(2.) M /s. Ujjal Singh Autar Singh (hereinafter referred to as the dealers) had a cloth business at Delhi and a branch at Bulandshahr. The Sales Tax Officer, Bulandshahr, started proceedings under section 21 of the Act, against the dealers by issuing a notice to them under that provision. The dealers appeared before the Sales Tax Officer but did not produce any account books, their plea being that they were not "dealers" within the meaning of the Act and they carried on no business within the territorial limits of the State of Uttar Pradesh. The Sales Tax Officer made an ex parte assessment on the basis of the turnover of Rs. 4,00,000 in respect of the two years for which proceedings had started under section 21 of the Act. The dealers appealed to the Assistant Commissioner (Judicial) Sales Tax, who allowed the appeal on the finding that the dealers conducted no business within the territorial limits of Uttar Pradesh. The Sales Tax Commissioner (hereinafter referred to as the Commissioner) filed two revision applications (one in respect of each of the two years) before the Judge (Revisions). During the course of the hearing of the revision applications the departmental representative made applications for filing certain additional evidence which had been procured by the Sales Tax Officer, Special Investigation Branch, Agra. The Judge (Revisions) issued notice to the dealers. On behalf of the dealers it was strenuously contended before the Judge (Revisions) that he had no power to admit additional evidence. Relying upon upon certain cases the Judge (Revisions) upheld the objection of the dealers and and refused to take the additional evidence sought to be produced by the departmental representative. He dismissed both the revision applications filed by the Commissioner but at the instance of the Commissioner made the instant reference. I proceed to answer the two questions referred to us, seriatim. (a) This question seems to have been inartistically framed. Mr. Raja Ram, the learned Junior Standing Counsel, contended that it should be reframed so as to bring into full prominence the real controversy between the parties. It is common ground that question (a) is intended to obtain an answer as to whether or not in the circumstances of the case giving rise to this reference the Judge (Revisions) had the power to admit additional evidence offered by the departmental representative. Since the question framed is capable of eliciting an answer on that point it is not necessary to reframe that question even though it is inartistically framed.
(3.) THERE is no express provision in the Act or the Rules framed thereunder permitting the Judge (Revisions) to admit additional evidence in a revision application pending before him. Such a power has been expressly conferred on the Assistant Commissioner (Judicial) by rule 68(1) of the Rules which reads: "68. (1) The Assistant Commissioner (Judicial) shall give notice of the date fixed for hearing of the appeal to the appellant and the Sales Tax Officer who passed the order appealed against. (8) Where the material on the record is insufficient to enable the Assistant Commissioner (Judicial) to pronounce his judgment he may call for such further material from either of the parties as he thinks fit. Such material shall form part of the record." ;