Over 2 lakh Indian cases. Search powered by Google!

Case Details

M/S CHHEDILAL AND SONS versus COMMISSIONER OF TRADE TAX, U.P. LUCKNOW

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


M/S Chhedilal And Sons v. Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 264 of 2005 [2007] RD-AH 3287 (27 February 2007)

 

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

"Reserved"

Trade Tax Revision No. 264 of 2005.

M/s Chhedilal and Sons Rice Mill, Jasra, Allahabad

Versus

Commissioner of Trade Tax, Uttar Pradesh, Lucknow.

WITH

Trade Tax Revision No. 265 of 2005.

M/s Chhedilal and Sons Rice Mill, Jasra, Allahabad

Versus

Commissioner of Trade Tax, Uttar Pradesh, Lucknow.

..............

Hon'ble Anjani Kumar, J.

Since both the revisions arising out of same set of facts and raise common questions of law, therefore they are being heard and decided by this common order.

These trade tax revisions filed by the applicant/revisionist against the judgment and orders passed by the trade tax authorities with the prayer that the same may be set aside and trade tax officer concerned be directed to decide the case of the revisionist on merits.

The brief factual matrix of the case are that the revisionist is carrying on business of manufacture of rice and rice bran and is holder of recognition certificate for purchase of the paddy under Section 4-B of the U.P. Trade Tax Act (In short 'the Act') .  An order has been passed by the Assessing Officer on 28th March, 1995 imposing a tax liability of Rs.85,270.62.  This order has been passed ex-parte, as on the date fixed, namely 28th March, 1995 no one appeared on behalf of the assessee.

Aggrieved by the aforesaid order, the applicant-revisionist preferred an application under Section 30 of 'the Act' beyond the period of limitation and without depositing the admitted tax.  The application under Section 30 of 'the Act' was also dismissed by the order dated 11th March, 1998.  Against the order dated 11th March, 1998, the applicant-revisionist preferred first appeal before the appellate authority, which has been heard by the appellate authority.  The appellate authority found that by the assessment order dated 28th March, 1995, the case has been decided on merits and therefore appeal against the order passed under Section 30 of 'the Act' deserves to be dismissed and dismissed the same vide order dated 12th July, 2001.  Aggrieved by the order dated 12th July, 2001 passed by the appellate authority, the applicant/revisionist preferred second appeal before the Trade Tax

-2-

Tribunal, III, Allahabad.  The Tribunal found that though the first appeal was decided on 12th July, 2001 yet the second appeal has been filed by the assessee beyond time. The explanation for delay submitted by the applicant-revisionist has not been found to be sufficient and therefore the second appeal has been dismissed on the ground that the same has been filed beyond time vide order dated 29th November, 2004.  I have heard learned counsel for the revisionist and I do not find any ground for interference in this revision.  The order passed by the Tribunal is a reasoned order wherein reason has been given as to why the assessee has not been able to make out a case for condonation of delay in filing the second appeal.

In view of what has been stated above, both these revisions have no force and are dismissed.  However, there will be no order as to costs.

Dated:

Rks.


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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.