THE COMMISSIONER, SALES TAX, U.P., LUCKNOW. versus S/S RAM CHARAN KASARA, ALIGARH

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner, Sales Tax, U.P., Lucknow. v. S/S Ram Charan Kasara, Aligarh - SALES/TRADE TAX REVISION No. 1218 of 1992 [2003] RD-AH 350 (23 September 2003)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

SALES TAX REVISION NO.1218 OF 1992

The Commissioner, Sales Tax, U.P., Lucknow. ....Applicant

Versus

S/S Ram Charan Kasara, Aligarh ....Opp.Party

AND

SALES TAX REVISION NO.1219 OF 1992

The Commissioner, Sales Tax, U.P., Lucknow. ....Applicant

Versus

S/S Ram Charan Kasara, Aligarh ....Opp.Party

Hon'ble Rajes Kumar, J.

These are two revisions directed against the order of Tribunal dated 15.05.1992 by which Tribunal has rejected the application under Section 22 of U.P. Sales Tax Act, filed by Commissioner of Sales Tax for the rectification of the order dated 01.01.1990.

Heard learned Standing Counsel and perused the order of Tribunal.

In my opinion, there is no infirmity in the order of Tribunal. The applicant had not made out any case of any rectification of mistake apparent on the fact of record in the order of Tribunal dated 01.01.1990.

In the result, both the revisions are dismissed.

Dt.23.09.2003

R./

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