High Court of Judicature at Allahabad
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The Commissiopner Trade Tax U.P. Lucknow v. Shyam Jikattha Merchat Aurangabad Vns. - SALES/TRADE TAX REVISION No. 901 of 1995  RD-AH 782 (14 September 2004)
TRADE TAX REVISION NO.901 OF 1995
The Commissioner, Trade Tax, U.P., Lucknow. ...Applicant
S/S Shyam Ji Kattha Merchant, Varanasi. ....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 10.07.1995 relating to the assessment year 1982-83.
In the original assessment proceeding palm nut powder was treated as supari and tax @ 6% was levied. Subsequently, proceeding under section 22 of the Act was initiated on the ground that palm nut powder should be taxed as an unclassified item @ 8% and not as supari @ 6% and accordingly, tax @ 8% was levied under section 22 of the Act. First appeal filed by the dealer/opposite party (hereinafter referred to as "Dealer") was allowed and the order passed under section 22 of the Act was set aside. Dealer filed second appeal before the Tribunal, which was also rejected.
Heard learned Standing Counsel and perused the order of Tribunal and the authorities below.
Perusal of the order passed under section 22 of the Act shows that except change of opinion, no material has been brought to show that palm nut powder was not a supari. Dealer had referred the appellate order in the case of M/s Banshi Bhandar, Pandariba, Varanasi, in which palm nut powder was held as supari to the contrary assessing authority had not placed any judgment, in which any contrary view was taken. Under section 22 of the Act, only those mistakes can be rectified, which are apparent on the fact of the record. Order can not be rectified only on account of the change of opinion whether palm nut powder was taxable as supari or not as an unclassified item was a debatable question. In the circumstances, I do not find any error in the order of Tribunal.
In the result, revision fails and is accordingly, dismissed.
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