High Court of Judicature at Allahabad
Case Law Search
Raj Rani Abrol v. State Of U.P. And Others - WRIT TAX No. 1430 of 2006  RD-AH 16142 (15 September 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Vikram Nath, J.
The petitioner has filed this writ petition against recovery of trade tax dues. The recovery is pursuant to the order of the Tribunal in second appeal. By that order the Tribunal has partly allowed the appeal in favour of the assessee. That part of the appeal, which has been allowed, is subject matter of a pending revision before this Court by the Department. However, the petitioner has neither filed any revision against that part of Tribunal's order partly allowing the appeal which is against the petitioner nor he obtained any stay. Apparently, there is no reason why that part of Tribunal's order should not be executed by making recovery.
The learned counsel for the petitioner seeks installments to make the payment on the ground that her husband who was owner of the business, has died on 16.02.1996.
We are not inclined to grant this relief also, because in the "list of dates" deliberately wrong impression has been tried to be created as if the business was stopped in 1996 after death of her husband the reading of the averments made in the writ petition makes it clear that the business was being carried on by the petitioner at least up to the year 2002.
In the circumstances because of this attempt to mislead the Court, we are not inclined to grant the relief of installments.
The writ petition is, therefore, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.