High Court of Judicature at Allahabad
Case Law Search
M/S U.P. State Sugar Corporations Ltd. Unit Bijnor v. Commissioner of Trade Tax, U. P. Lucknow. - SALES/TRADE TAX REVISION No. 96 of 2003  RD-AH 1223 (27 October 2004)
Court no. 55
Trade Tax Revision no. 96 of 2003.
M/S U. P. State Sugar Corpn., Bijnor. ...Revisionist.
Commissioner of Trade Tax, U. P. Lucknow. ... Respondent.
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 14.11.2002 relating to assessment year 1990-91.
It appears that the applicant could not file Form 3-D, therefore, benefit of concessional rate of tax could not be allowed. Matter came up for consideration before this Court in S. T. R. no. 323 of 2000. This Court vide order dated 28.1.2000 disposed of the said revision with the direction that in case if the applicant files Form 3-D within six weeks, the order of Tribunal dated 16.2.2000 shall stand cancelled and the Tribunal may decide the appeal afresh. It appears that the Form 3-D could not be filed, therefore, Tribunal passed order under Section 11 (8) of the Act and rejected the appeal. I do not find any error in the order of Tribunal.
In the result, revision is accordingly dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.