High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lucknow v. S/S Mentha Trade Linguers, Sambhal - SALES/TRADE TAX REVISION DEFECTIVE No. 294 of 1999  RD-AH 7363 (12 December 2005)
TRADE TAX REVISION NO.(294) OF 1999
TRADE TAX REVISION NO.(296) OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S Mentha Trade Linqures, Sambhal. ....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 29.10.1998 for the assessment year 1997-98.
Assessing authority demanded the additional security at Rs.1 crore in the form of bank guarantee. Against the order of the assessing authority, first appeal filed by the dealer was allowed in part. In first appeal amount of security was reduced to Rs.10 lacs. Against the order of the first appellate authority dealer filed appeal no.42 of 1998, which was allowed by the Tribunal vide order dated 30.05.1999 and demand of additional security has been held unjustified. It appears that against the order of first appellate authority, Commissioner of Trade Tax filed appeal, which has been rejected by the Tribunal by the impugned order on the ground that the dealer's appeal no.42 of 1998 was heard and decided on merit in the presence of State Representative and on these fact it has been held that the State appeal has no merit. It appears that for non- furnishing of additional security registration of the dealer was rejected. First appellate authority allowed the appeal and set aside the order canceling the registration. Against the order of first appellate authority, Commissioner of Trade Tax filed appeal before the Tribunal, which has been rejected by the impugned order.
Heard learned counsel for the parties.
I do not find any error in the order of Tribunal, which are based on material on record. No question of law is involved in both the revisions.
Both the revisions fail and are accordingly, dismissed.
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