High Court of Judicature at Allahabad
Case Law Search
The Commissioner,Trade Tax U.P.Lko. v. S/S Daya Prakash Hari Kishan Kharkhauda - SALES/TRADE TAX REVISION No. 1184 of 2000  RD-AH 1122 (17 January 2007)
Hon'ble Rajes Kumar, J
By order dated 23rd January, 1999, Tribunal has quashed the order passed under section 21 of the Act on the two grounds, firstly, that the authority who has issued the notice under section 21 of the Act has no jurisdiction and secondly the information received from the third party has been relied upon without giving opportunity of the cross-examination to the dealer. Commissioner of Trade Tax moved an application before the Tribunal under section 22 of the Act for the rectification of the said order on the ground that Sri Vishwanath Upadhyaya, Trade Tax Officer has jurisdiction to issue the notice and that the opportunity for the cross-examination could not be allowed because it was not sought by the dealer. On these two grounds, rectification in the order dated 23rd January, 1999 was sought. Tribunal by the impugned order dated 8th May, 2000 rejected the application on the ground that there was no mistake apparent on the face of record. Tribunal was of the view that the aforesaid issue has been adjudicated in the appellate order and there was no mistake apparent on the face of record. Finding of the Tribunal is finding of fact and no interference is called for.
In the result, revision fails and is, accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.