BHARATI SAPRU, J. - (1.) HEARD learned counsel for the assessee Shri K. Saxena and Shri K.M. Sahai, learned counsel for the State.
(2.) THIS revision has been filed by the assessee for the assessment year 1982-83 against the order of the Tribunal dated 29.1.2001. The question of law referred to are as given hereunder:- (1) Whether on the facts and circumstances of the case, the Tribunal was justified in passing an ex- parte order.? (2) Whether, on the facts and circumstances of the case, the initiation of proceedings under Section 21 of the U.P. Trade Tax Act was justified.? (3) Whether on the facts and circumstances of the case, the Tribunal was justified in believing that the applicant had imported coal pursuant to the allotment order and sold the same even though there was no material on record to believe so.? (4) Whether on the facts and circumstances of the case, the estimate of the turnover in respect of sale of coal was justified. ?
(3.) THE facts of the case are that the revisionist was carrying on the business of purchase and sale of coal. In the year 1982-83 the assessee applied to the District Supply Officer, Ballia for allotment of coal. He was allotted 3625 M.T. of coal from outside U.P. It is stated by the revisionist that he was under financial stress and was also suffering from illness and, therefore, did not make any purchase and sales during the year 1982-83. When assessment proceedings were undertaken for the year 1982-83 the assessee claimed that he had done no business and the assessing officer, after making due enquiries declared the assessee, as non-taxable by passing an order dated 24.12.1986.;