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THE COMMISSIONER, TRADE TAX UP LKO. versus S/S DAYAL JI INDUSTRIES

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Up Lko. v. S/S Dayal Ji Industries - SALES/TRADE TAX REVISION DEFECTIVE No. 1509 of 1998 [2005] RD-AH 6302 (23 November 2005)

 

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

TRADE TAX REVISION NO.(1509) OF 1998

AND

TRADE TAX REVISION NO.(1510) OF 1998

AND

TRADE TAX REVISION NO.(1511) OF 1998

The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant

Versus

S/S Dayal Ji Industries, Firozabad. ....Opp. Party

***************

Hon'ble Rajes Kumar, J.

These three revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 21.02.1998 for the assessment years 1987-88, 88-89 and 89-90, by which Tribunal has set aside the demand of interest under section 8 (1) of the Act demanded by the assessing authority treating the amount of tax assessed under section 3-AAAA of the Act as admitted tax. Tribunal has given the reasons for deleting the interest.

Learned Standing Counsel submitted that  the dealer/opposite party is liable to pay the interest under section 8 (1-B) of the Act and the direction in this regard is to be given to the assessing authority. I do not think that any direction in this regard is required to be issued. If the interest is chargeable under section 8 (1-B) of the Act, it is open to the assessing authority to demand the interest under section 8 (1-B) of the Act.

I do not find any error in the order of Tribunal, which requires interference by this Court.

In the result, all the revisions fail and are accordingly, dismissed.

Dt.23.11.2005

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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