High Court of Judicature at Allahabad
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Hari Shankar Singh v. State Of U.P. & Others - WRIT TAX No. 1100 of 2006  RD-AH 7527 (10 April 2006)
HON. ARUN TANDON, J.
In the opinion of the Court the order of remand passed by the Tribunal calls for no interference in proceedings under section 11 of the Trade Tax Act inasmuch as under the impugned order the Tribunal has recorded that full opportunity had not been afforded to the assessee in respect of Parcha No. 11 and 16, and further the subordinate authority had not conducted any enquiry in respect thereto.
Trade Tax Revision is accordingly rejected.
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