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THE COMMISSIONER, TRADE TAX, UP. LKO. versus S/S MAHENDRA COAL AGENCY VARANASI

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, Up. Lko. v. S/S Mahendra Coal Agency Varanasi - SALES/TRADE TAX REVISION No. 751 of 2000 [2006] RD-AH 20274 (29 November 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no.22

TRADE TAX REVISION NO.751 of 2000

The Commissioner, Trade Tax, U.P. Lucknow.    Applicant

Versus

S/S Mahendra Coal Agency, Varanasi.                                          Opp.Party.

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 9th September, 1999 relating to the assessment year, 1989-90.

Learned Standing Counsel submitted that against the order of the Deputy Commissioner (Appeals) dated 13.07.1993, Commissioner of Trade Tax as well as dealer filed two appeals before the Tribunal. Appeal no. 850 of 1993 filed by the Commissioner of Trade Tax came up for consideration earlier and the Tribunal vide order dated 19th March, 1998 allowed the said appeal and set aside the order passed by the first appellate authority and the assessment order and remanded back the matter to the assessing authority to pass assessment order afresh. He submitted that in pursuance of the order of the Tribunal, assessing authority passed the assessment order on 27th March, 1999. Subsequently, appeal no. 517 of 1993 filed by the dealer came up for consideration before the Tribunal. Tribunal by the impugned order dismissed the appeal and confirmed the order of the first appellate authority, though the order of the first appellate authority has already been set aside in the appeal filed by the Commissioner of Trade Tax in appeal no.850 of 1993. Learned Standing Counsel further submitted that in view of the order passed by the Tribunal in appeal no.850 of 1993, appeal no.517 of 1993 filed by the dealer had become infructuous and should be dismissed as infructuous.

I find substance in the argument of the learned Standing Counsel. Once the order of the first appellate authority dated 13.07.1993 has already been set aside in appeal no.850 of 1993 by the Tribunal vide order dated 19th March, 1998, there was no occasion for the Tribunal to confirm the said order in the appeal filed by the dealer. In fact, the appeal no. 517 of 1993 filed by the dealer had become infructuous on the facts and circumstances of the case.

In the circumstances, the appeal no. 517 of 1993 for the assessment year, 1989-90 filed against the order of the Deputy Commissioner (Appeals) dated 13.07.1993 is liable to be dismissed as infructuous.

In the result, revision is allowed. The order of the Tribunal dated 09.09. 1999 is modified to the extent that appeal no. 517 of 1993 stands dismissed as having become infructuous.

Dated.29.11.2006.

VS.


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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