High Court of Judicature at Allahabad
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M/S Kisan Gramodyog Samiti, Bhatta, Fatimpur v. The Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 2601 of 2005  RD-AH 336 (5 January 2006)
Court no. 55
Trade Tax Revision no. 2601Of 2005.
M/S Kisan Gramodyuog Samiti, Muzaffarnagar. ... Applicant.
The Commissioner of Trade Tax, U. P. Lucknow. ...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 20.07.2005 relating to the assessment year 1998-99 under the U. P. Trade Tax Act, by which, the Tribunal has confirmed the order of the First Appellate Authority remanding back the matter to the Assessing Authority for afresh assessment.
Heard learned Counsel for the parties.
Learned Counsel for the applicant submitted that the remand of the case to the Assessing Authority to provide a fresh inning to adjudicate the matter, is illegal. He submitted that the issue relates to the estimate of production, selling rate and the bricks used for personal purposes, which could be decided by the First Appellate Authority at its own stage on the basis of material available on record. I find substance in the argument of learned Counsel for the applicant. The First Appellate Authority instead of remanding back the matter could have adjudicated the issue relating to the production of firing period, selling rate and bricks used for personal purposes on the basis of material on record. The remand of the case just to provide a fresh inning to the Assessing Authority to adjudicate the issue afresh, is not justified.
In the circumstances, revision is allowed. Orders of Tribunal and the First Appellate Authority are set aside and the matter is remanded back to the First Appellate Authority to decide the appeal no.23/2001 for the assessment year 1998-99 afresh on the basis of material available on record.
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