High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax,U.P. v. S/S Radico Khetan Ltd. - SALES/TRADE TAX REVISION No. 664 of 1999  RD-AH 5882 (2 April 2007)
Hon'ble Rajes Kumar, J.
Dealer/opposite party (hereinafter referred to as "Dealer") claimed to have purchased plant, machinery and building etc. from M/s Shaw Scott Distillery Pvt. Ltd., Rampur and in pursuance thereof the recovery proceedings relating to the dues for the assessment year 1980-81 and 81-82 against M/s Shaw Scott Distillery Pvt. Ltd., Rampur initiated against the dealer. Tribunal decided the issue in favour of the dealer and held that the amount is not recoverable from the dealer. Challenging the said order present revisions have been filed. Dealer filed the counter affidavit. In para 15 and 16 it has been stated that the demand for the assessment year 1981-82 has been set aside by the Trade Tax Tribunal, Moradabad vide order dated 30.03.2000 in appeal no.928 of 1991. Copy of the order of Tribunal is annexure CA-3.In para 17 of the counter affidavit it has been stated that for the assessment year 1980-81 Trade Tax Tribunal, Moradabad vide order dated 07.05.1999 allowed the appeal no.927 of 1991 and remanded back the matter to the first appellate authority to decide the matter on merit.
Learned Standing Counsel though filed the rejoinder affidavit but in rejoinder affidavit it has not been stated that what happened after the remand of the case relating to the assessment year 1980-81. Learned Standing Counsel prays for and is granted three weeks time to enquire whether the order passed by the Tribunal for the assessment year 1980-81 has been accepted by the department and what happened in appeal after the remand of the case.
Double Click on any word for its dictionary meaning or to get reference material on it.