IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.7103 OF 2009 (Arising out of S.L.P. (C) No.13251 of 2009)

Assistant Commercial Taxes Officer         ...Appellant(s)

Versus

M/s. Harichand                    ...Respondent(s)

O  R  D  E  R

Leave granted.

None appears for the respondent, though served.

In the present case, prima facie, we find this to  

be a case of evasion of tax as the assessee carried the  

goods in a manner by which he was able to avoid the check  

post.  This question has not been decided by the High  

Court.  The High Court dismissed the Revision saying that  

no question of law arises.  We have passed several orders  

criticizing the manner of disposal of Tax Revisions by the  

High Court in a perfunctory manner.

For  the  afore-stated  reasons,  we  set  aside  the  

impugned order and remit the matter to the High Court for  

de novo consideration in accordance with law.

Civil appeal is, accordingly, allowed with no order  

as to costs.

......................J.            [S.H. KAPADIA]

......................J.            [AFTAB ALAM]

New Delhi, October 23, 2009.