High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P.Lucknow v. S/S Hare Krishna Agrawal - SALES/TRADE TAX REVISION No. 1351 of 1995  RD-AH 827 (18 September 2004)
Court no. 55
Trade Tax Revision no. 1351 of 1995.
The Commissioner of Trade Tax, U. P. Lucknow.................Revisionist.
S/S Hare Krishna Agrawal, Farrukhabad..........................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 28.8.1995 relating to assessment years 1989-90.
In the original assessment order passed under Rule 41 (7), Assessing Authority levied tax on the turnover of Aluminum Powder @ 2.2%, a proceeding under Section 22 was initiated with the view that the Aluminum Powder was wrongly assessed @ 2.2% and should be taxed as Chemical @ 8.8.% Dealer explained that the Aluminum Powder was obtained by process of grinding of Aluminum and it was Aluminum metal and not Chemical. Assessing Authority however, not accepted the plea of the dealer and levied the tax @ of 8.8% treating it as a Chemical. Dealer filed appeal before the Assistant Commissioner (J), Sales Tax, which was allowed and the order passed under Section 22 was set aside. Commissioner of Trade Tax filed appeal before the Tribunal, which was rejected.
Heard Learned Standing Counsel, but no one appears on behalf of the dealer-opp. party.
I have perused the order of Tribunal and the authorities below. There is no merit in the present revision. Under Section 22, only mistake apparent on the face of record, can be rectified. Whether the Aluminum Powder was liable to tax as a Aluminum metal or as a Chemical, was a debatable issue and requires adjudication and investigation and therefore, it was out side the purview of Section 22. First Appellate Authority had rightly allowed the appeal and set aside the order passed under Section 22. Tribunal has rightly confirmed the order of First Appellate Authority. I do not find any error in the order of Tribunal.
In the result, revision fails and is dismissed.
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