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The Commissioner, Trade Tax, U.P., Lucknow. v. The Commissioner, Trade Tax, U.P., Lucknow. - SALES/TRADE TAX REVISION No. 1035 of 1995  RD-AH 1063 (6 October 2004)
TRADE TAX REVISION NO.1035 OF 1995
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Meghraj Kanyaiya Lal, Farrukhabad. ....Opp.Party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 02.05.1995 relating to the assessment year 1986-87.
Applicant was carrying on the business of manufacture and sales of bricks etc. Against the order passed under section 10-B of the Act, dealer filed appeal before the Tribunal. Appeal was allowed on the ground that against the assessment order dealer filed appeal under section 9 of the Act and, therefore, proceeding under section 10-B of the Act could not be taken.
Heard learned counsel for the parties.
"Section 10-B reads as follows:
"[10-B. Revision by [Commissioner]. -(1) The [Commissioner] or such other officer not below the rank of [Deputy Commissioner] as maybe authorised in this behalf by the State Government by notification may call for and examine the record relating to any order (other than an order mentioned in Section 10-A) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety such order and may pass such order with respect thereto as he thinks fit.
(2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard.
(3) No order under sub-section (1) shall be passed----
(a) to revise an order which is or has been the subject-matter of an appeal under section 9, or an order passed by the Appellate Authority under that section;
Explanation - Where the appeal against any order is withdrawn or is dismissed for non-payment of the fee payable under Section 32 or for non-compliance of sub-section (1) of Section 9, the order shall not be deemed to have been the subject-matter of an appeal under Section 9;
(b) before the expiration of sixty days from the date of the order in question;
(c) after the expiration of four years from the date of the order in question or after the expiration of two years from the date of commencement of Section 19 of the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978 whichever is latter]."
Section 10-B (B) says that no order under sub-section (1) shall be passed to revise an order which is or has been subject of an appeal under section 9. Since the assessment order, which was sought to be revised under section 10-B of the Act was subject matter of appeal under section 9 of the Act, it could not be revised under section 10-B of the Act. Tribunal has rightly allowed the appeal and set aside the order passed under section 10-B of the Act.
In the result, revision fails and is dismissed.
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