High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax Up v. S.S Chaubey And Co. - SALES/TRADE TAX REVISION No. 2467 of 2004  RD-AH 15991 (13 September 2006)
TRADE TAX REVISION NO.2467 of 2004
TRADE TAX REVISION NO.2468 of 2004
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Chaubey and Co., Birhana Road, Kanpur. Opp.party
Hon'ble Rajes Kumar, J.
Present two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 17th May, 2004 relating to the assessment years, 1990-91and 1991-1992 by which the Tribunal has confirmed the order passed by the first appellate authority.
It appears that for the assessment year, 1990-91, assessing authority has passed the assessment order on 29.04.1994. Against the said order, appeal was filed and in the appeal the order dated 29.04.1994 was set aside vide order dated 07.09.1996 and the matter was remanded back to the assessing authority to pass assessment order afresh. Despite the order dated 29.04.1994 being set aside, assessing authority rectified the aforesaid order dated 29.04.1994 under section 22 of the Act vide order dated 31.12.1996. The said order was under challenge before the appellate authority, which has been set aside vide order dated 17.07.1997. Similarly, for the assessment year, 1991-92, the assessment order was passed on 14.03.1995. In appeal, the said order has been set aside vide order dated 29.03.1996 and the matter was remanded back to the assessing authority. Despite the order dated 14.03.1995 being set aside, assessing authority rectified the said order under section 22 of the Act vide order dated 31.12.1996. The order passed under section 22 of the Act was subject matter of challenge in appeal which has been set aside vide order dated 17.07.1997. Appellate authority held that once original orders, which were sought to be rectified by order dated 31.12.1996 under section 22 of the Act were set aside and were no more in existence, the orders under section 22 of the Act could not be passed. Both the orders and have been set aside being illegal. I do not find any error in the order of the Tribunal when the original assessment orders, which were sought to be rectified were not in existence then there was no justification to rectify such orders.
In the result, both the revisions fail and are, accordingly, dismissed.
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