High Court of Judicature at Allahabad
Case Law Search
Mohd. Yunus v. The Commissioner Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 261 of 2005  RD-AH 6416 (25 November 2005)
TRADE TAX REVISION NO.(261) OF 2005
Mohd. Yunus ....Applicant
The Commissioner, Trade Tax, U.P., Lucknow. ...Opp.Party
TRADE TAX REVISION NO.1626 OF 2005
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Mohd. Yunus. ....Opp. Party
Hon'ble Rajes Kumar, J.
These two revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 14.09.2005 for the assessment year 2005-06.
Learned Standing Counsel states that in pursuance of the order passed by this Hon'ble Court, goods must have been released. In these circumstances, there is no need to adjudicate the issue involved in the present revisions. However, it will be open to the revenue authority as well as to the applicant/dealer to raise all the issues raised in the present revisions in a penalty proceedings whenever it will be initiated.
With the aforesaid observation, both the revisions are disposed of.
Double Click on any word for its dictionary meaning or to get reference material on it.