High Court of Judicature at Allahabad
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Commissioner Trade Tax U.P. Lucknow v. M/S Vishwanath Fuel Industries - SALES/TRADE TAX REVISION No. 75 of 2002  RD-AH 9414 (17 May 2007)
Hon'ble Vikram Nath,J.
Heard learned Standing Counsel for the applicant.
The present revision arises out of the proceedings for cancellation of the Registration Certificate of the dealer under Section 8A(1-B) of the U.P. Trade Tax Act. The Assessing Officer and the Deputy Commissioner (Appeals) had held that no business was being carried either of manufacturing or sale for substantially a long time and therefore, there was no justification for continuing the Registration Certificate. The Tribunal, however, held that merely on the basis of the inspections dated 8-2-2001 that no manufacturing activity was found cannot be a ground to cancel the registration and therefore, allowed the appeal and restored the Registration Certificate of the dealer. The order of the Tribunal is further based upon the decision of this Court in the case of M/S Suha Sariya Products, Ram Nagar Varanasi Versus Commissioner, Trade Tax reported in 1999 U.P.T.C. Page-641. Against order of the Tribunal present revision has been filed in the year 2002. However, there is no interim order staying the effect and operation of the Tribunal's order and therefore, registration of the dealer is deemed to have continued for the last almost six years. Therefore, there would be no justification for admitting this revision at this stage after such a long time. It would be, however, open to the department to make fresh inspection and if necessary take proceedings for cancellation again.
Revision is dismissed in limine.
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