M.C.Agarwal, J. - (1.) By this revision petition under Section 11 of the U.P. Trade Tax Act, the dealer revisionist challenges an order dated December 9, 1994, passed by the Trade Tax Tribunal, Meerut, whereby it partly allowed the dealer's second appeal and reduced the assessed turnover.
(2.) I have heard Sri R.R. Agarwal. learned counsel for the revisionist, and Sri C.S, Singh, learned Standing Counsel for the Commissioner.
(3.) The revisionist deals in purchase and sale of shoes. During the year under consideration, the dealer had shown sales for Rs. 25,700 of shoes purchased from the registered dealers and it was claimed that the sale was exempt from tax. The books of account were not accepted by the assessing officer, who estimated the turnover at Rs. 1,35,000 out of which he estimated the sales to the extent of Rs. 1,15,000 representing the sale of shoes out of tax-paid U.P. purchases and sales worth Rs. 20,000 were held to be taxable. The dealer appealed to the Assistant Commissioner (Judicial), who upheld the estimated turnover and dismissed the appeal. Exercising the power of enhancement, he held that since the sales of tax-paid U.P. goods were shown at Rs. 25,700 only, the balance should have been treated as taxable sales and he, therefore, held that the turnover to the extent of Rs. 1,09,300 was taxable. The assessee appealed to the Tribunal contending, inter alia, that the enhancement was made without any notice to the dealer. The Tribunal has held that no notice was necessary because the order passed by the Assistant Commissioner (Judicial) was of the nature of rectification.;