High Court of Judicature at Allahabad
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Nanhe v. The Commissioner, Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 260 of 2005  RD-AH 908 (30 March 2005)
TRADE TAX REVISION NO.260 OF 2005
Nanhe S/O Sri Badal, Allahabad. ....Applicant
The Commissioner, Trade Tax, U.P., Lucknow. ...Opp.Party
Hon'ble Rajes Kumar, J.
Present revision under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 02.09.2004 relating to the assessment year 1993-94.
Applicant has been assessed to tax under section 7 (3) of the Act. Assessing authority passed an ex-parte order on 30.03.1997. Applicant filed application under section 30 of the Act after obtaining certified copy of the order on 28.8.2003. Said application was rejected as barred by limitation. It has been held that the assessment order had already been served on the applicant on 10.01.1999. First appeal filed by the applicant was rejected. Applicant filed second appeal before the Tribunal, which has been rejected. Applicant had denied his signature on the acknowledgement slip. This aspect of the matter has been adjudicated in detail by the Tribunal and the Tribunal has come to the conclusion that the signature in the acknowledgement slip was of the applicant. Tribunal further held that Mukhtar Ahmad and Nanhe Ahmad are one and the same person. Finding of the Tribunal is finding of fact. There is no reason to interfere with the findings recorded by the Tribunal. There is no merit in the revision.
In the result, revision fails and is accordingly, dismissed.
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