High Court of Judicature at Allahabad
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M/S Moorti Brick Field, Deoband, Saharanpur And Another v. The Trade Tax Tribunal Muzaffarnagar & Others - WRIT TAX No. 795 of 2003  RD-AH 206 (14 July 2003)
Civil Misc. Writ Petition No.795 of 2003
M/S. Moorti Brick Field, Deoband ...... Petitioner
The Trade Tax Tribunal & Ors ....... Respondents
Hon. Dr. B.S. Chauhan, J.
Hon. D.P. Gupta, J.
This writ petition has been filed praying that the respondents be restrained from making any recovery from the petitioner in pursuance of the assessment order in respect of assessment year 1999-2000, on a misconception that the Trade Tax Appellate Tribunal has granted interim relief to the extent of 55 percent of the tax amount and for the remaining 45 percent, the learned Tribunal has directed to furnish security and in respect of that, respondent nos. 2 and 3 have taken coercive measures to recover the said amount and have issued citation to make recovery as an arrear of land revenue. The order passed by the learned Appellate Tribunal is silent so far as the 45 percent of the tax amount is concerned. It has only stayed the recovery to the tune of 55 percent till the disposal of the appeal and in respect of the said amount, the petitioner assessee was directed to furnish security. It appears to be a clear-cut case of misrepresentation and petitioner has not approached with clean hands, clean mind and with clean objectives and in view of the above, we are not inclined to grant any indulgence.
The petition is accordingly dismissed.
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