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MOHD. YUNUS versus THE COMMISSIONER TRADE TAX, U.P. LUCKNOW

High Court of Judicature at Allahabad

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Mohd. Yunus v. The Commissioner Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 261 of 2005 [2005] RD-AH 6416 (25 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.(261) OF 2005

Mohd. Yunus ....Applicant

Versus

The Commissioner, Trade Tax, U.P., Lucknow. ...Opp.Party

AND

TRADE TAX REVISION NO.1626 OF 2005

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

Versus

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.

Dt.25.11.2005

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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