Saumitra Dayal Singh, J. - (1.) Present revision has been filed by the assessee, who is a transporter, against the order dated 15.4.2008 passed by the Commercial Tax Tribunal, Meerut Bench II, Meerut in Second Appeal No.95 of 2002 for A.Y. 1998-99 (U.P.). By that order, the Tribunal has rejected the appeal filed by the assessee against the best judgment assessment made against the assessee.
(2.) Heard Sri Suyash Agrawal, learned counsel for the revisionist-assessee and Sri B.K. Pandey, learned counsel for the respondent-revenue.
(3.) Present revision has been heard on the following question of law:- "(i) Whether in absence of any statutory provision enabling the revenue to draw and rely on any presumption as to trading performed by the assessee/transporter, any tax liability could have been fixed merely because the assessee did not furnish the details of the consignor and the consignee of completed transactions?";