RESOLUTION OF THE SUPREME ECONOMIC COURT OF THE REPUBLIC OF UZBEKISTAN

of October 12, 2004 No. 10-0319/1841

(extraction)

Incomplete clarification of the circumstances important for case is the basis to change or cancellation of judgments.

Al Abdukakhkhor LLC appealed to economic court with the action for declaration to the defendant - BEND Yakkasaraysky district about recognition invalid decisions BEND of January 10, 2003 about application of financial sanctions against Al-Abdukakhkhor LLC in the amount of 453500 bags.

By the decision of economic court satisfaction of claims it is refused.

In appellate instance case was not considered.

The court of cassation instance considers the judgment subject to cancellation with the direction of case on new trial in Trial Court on the following bases.

From case papers it is seen that according to item 1 of the decision of Republican Council for coordination of activities of N4/1-g monitoring bodies of August 10, 2002 "About conducting checks of activities of certain business entities", on fight against crimes in the tax sphere under the Prosecutor General's Office of the Republic of Uzbekistan it is authorized to divisions of the State Tax Committee and Department to perform short-term checks of observance of rules of trade and delivery of cash revenue by business entities - legal entities in wholesale and retail trade, public catering and the sphere of paid services in the lists approved by heads of territorial subdivisions of the state tax authorities with obligatory entering of the corresponding records into books of registration of checks.

The chief BEND Yakkasaraysky district the order N21 of January 9, 2003 on conducting check of obligatory application of KKM when implementing cash calculations with the population in Al-Abdukakhkhor LLC shop is issued and it is performed by results of which the statement of January 9, 2003 is drawn up.

Based on materials of check by the chief BEND the decision of January 10, 2003 is made on application to Al-Abdukakhkhor LLC of financial sanctions in the amount of 100 minimum sizes of the salary that constitutes 453500 bags.

The Trial Court when considering the case allows the following violations of regulations of procedural law.

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