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Jain Coal Traders Meerut v. Commissioner Of Trade Tax U.P. Lucknow - SALES/TRADE TAX REVISION No. - 514 of 2007  RD-AH 14688 (30 August 2007)
HIGH COURT OF JUDICATURE AT ALLAHABAD
TRADE TAX REVISION NO. 514 of 2007.
TRADE TAX REVISION NO. 515 of 2007.
TRADE TAX REVISION NO. 516 of 2007.
Jain Coal Traders, Gandhi Road, Meerut. Applicant
The Commissioner of Trade Tax, U.P., Lucknow. Opp.Party.
Hon'ble Rajes Kumar, J.
Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 11th September, 1992 all relating to the assessment year, 1984-85.
One revision arises from the regular assessment proceeding and two revisions arising under section 21 and Section 30 of the Act.
It appears that ex-parte assessment order has been passed for the assessment year, 1984-85 against which applicant has filed appeals before the Assistant Commissioner (Judicial). Meanwhile, the proceeding under section 21 of the Act was taken and order under section 21 of the Act was also passed. For reopening of the proceeding, application under section 30 of the Act was moved which was also rejected against which appeal was filed. Appeal has also been filed against the order under section 21 of the Act. First appellate authority allowed the appeal and remanded back the matter to the assessing authority against which the applicant filed appeal before the Tribunal. It appears that the applicant could not obtain any interim order from the Tribunal and meanwhile the assessment order has been passed in pursuance of the order passed by the first appellate authority remanding back the case to the assessing authority. Tribunal by the impugned order dismissed all the three appeals.
Heard Sri R.R. Agrawal, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.
Learned counsel for the applicant submitted that the Tribunal has erred in dismissing the appeals on the ground that it has become meaningless inasmuch as in pursuance of the order of the first appellate authority, assessment order has been passed. The submission of the learned counsel for the applicant may be true, but on the facts and circumstances, no interference is called for.
Assessing authority passed the ex-parte assessment order and the first appellate authority remanded back the matter to the assessing authority for passing fresh assessment order cannot be said that the remand of the case was not justified. Once the case is remanded back to the assessing authority for passing fresh assessment order all consequential proceedings stand meaningless. It may be mentioned here that this Court has also not granted any interim order.
In view of the above, I do not find any merit in the present revisions and are liable to be dismissed.
In the result, all the three revisions fail and are, accordingly, dismissed.
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