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M/S KANHA VANASPATI LTD., BUDAUN versus TRADE TAX TRIBUNAL, BAREILLY AND OTHERS

High Court of Judicature at Allahabad

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M/S Kanha Vanaspati Ltd., Budaun v. Trade Tax Tribunal, Bareilly And Others - WRIT TAX No. 357 of 2002 [2004] RD-AH 587 (19 August 2004)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

CIVIL MISC. WRIT PETITION NO. 357 OF 2002

M/s Kanha Vanaspati Limited, Budaun. ....Petitioner

Versus

Trade Tax Tribunal, Bareilly and others. ....Respondents

...............

Hon'ble Rajes Kumar, J.

Present writ petition has been filed against the order of Deputy Commissioner (Appeals) dated 29.12.2001, by which the appeals for the assessment years 1994-95, 95-96 and 96-97 both under the U.P. Trade Tax Act and under the Central Sales Tax Act have been decided and all the appeals have been rejected.

On 04.03.2004 writ petition was admitted and the realisation of the tax for the aforesaid assessment years have been stayed. Against the order of Deputy Commissioner (Appeals), appeal lies under section 10 of U.P. Trade Tax Act before Trade Tax Tribunal. In the circumstances, it would be appropriate that the order of Deputy Commissioner (Appeals) may be challenged in appeal before the Tribunal.

Learned counsel for the applicant and learned Standing Counsel are not able to inform whether appeals have been filed or not against the order of Deputy Commissioner (Appeals).

In the circumstances, present petition is being disposed of with the direction that in case, if the appeals have been filed against the order of Deputy Commissioner (Appeals)  dated 29.12.2001 for the aforesaid assessment years, same may be disposed of within four weeks and in case the appeals have not been filed, petitioner may file the appeals against the said orders within two weeks and the Tribunal is directed to decide the appeals on merit without raising any objection about the limitation, within another four weeks. For the period of two months or till the decision of the Tribunal, whichever will be earlier, the realisation of the tax for the assessment years 1994-95, 95-96 and 96-97 both under the U.P. Trade Tax Act and under the Central Sales Tax Act, shall remain stayed.

Certified copy of this order may be given to the learned counsel for the petitioner on payment of usual charges. within 24 hrs.

Dt.19.08.2004

R./


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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