M/S Dayal Traders vs. Commissioner Of Commercial Tax
Held
The Court held that the burden of proof lies on the assessee to show that the recovered documents do not relate to them, especially when the documents pertain to sales of goods. The Court also found that the facts of this case were distinguishable from a previous ruling, as the recovered documents related to the previous year of assessment.
Facts
An inspection at the assessee's premises revealed documents related to sales of Pan Masala and Gutkha that were not reflected in their books. The assessee claimed these documents belonged to independent hawkers, but the Tribunal rejected this defense. The present revision concerns assessment year 2013-2014, with documents from January 2013 onwards being relied upon.
Key Issues
Whether documents found at the assessee's premises, relating to sales of goods not reflected in their books, can be used to fasten tax liability, and whether the assessee can escape liability by claiming the documents belong to independent hawkers.
Sections Cited
Section 2 (u), Section 16
AI-generated summary — verify with the full judgment below
Court No. - 58 Case :- SALES/TRADE TAX REVISION No. - 249 of 2018 Applicant :- M/S Dayal Traders Opposite Party :- Commissioner Of Commercial Tax Counsel for Applicant :- Praveen Kumar Counsel for Opposite Party :- C.S.C.
Hon'ble Ashwani Kumar Mishra,J.
Similar controversy involved in connected Sales/ Trade Tax Revision No. 248 of 2018, in respect of assessment year 2014-2015, has been adjudicated by this Court and revision has been rejected on 4.10.2013 by following orders:- "This revision is directed against an order of the Tribunal dated 19.6.2018 passed in Second Appeal No. 274 of 2018 relating to financial year 2014-2015. Revisionist is a registered dealer engaged in the sale and purchase of Pan Masala, Gutkha etc. An inspection is said to have been conducted at the premises of the revisionist on 6.1.2015, wherein, document nos. 4, 5, 6, 7, 8, 9, 10, 14, 15, 16, 17, 18 and 19 relating to the concerned year have been found, which related to sale of Pan Masala, Gutkha etc. and had not been reflected in the books of account of the assessee. The assessee has taken a defence before the authorities that these transactions/ records do not relate to the revisionist inasmuch as all
The judgment continues below.
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