High Court of Judicature at Allahabad
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M/S. Rohan Motors Ltd., Ghaziabad v. Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 484 of 1999  RD-AH 16698 (22 September 2006)
Hon'ble Rajes Kumar, J
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as the ''Act') is directed against the order of the Tribunal dated 09.06.1999 relating to the assessment year 1994-95.
Applicant was carrying on the business of Motor Vehicles. The dispute relates to the rate of tax on the Fuel Efficient Vehicle with effect from 01.10.1994 to 06.10.1994. There was no dispute that with effect from 01.10.1994. Vide Notification dated 01.10.1994, the rate of tax on the fuel efficient Vehicle was increased from 3.75% to 5%. Applicant had disputed the rate of tax @ 5% during the aforesaid period on the ground that it had no knowledge about the Notification dated 01.10.1994 which came into his knowledge on 07.10.1994, therefore, it was not liable to tax at the higher rate for the period 01.10.94 to 06.10.1994. None of the authorities have accepted the submissions of applicant.
Heard learned Counsel for the parties.
Learned Counsel for the applicant submitted that Notification can be made effective from the date when it came to knowledge of the applicant. Argument of learned Counsel for the applicant is misplaced. The Notification always comes into force from the date of publication in the official Gazette and not from the date of knowledge. This view has been taken by this Court in the case of Commissioner of Sales Tax Versus S/S India Petroleum reported in 2004 (39) STR page 368 following the decision of Apex Court in the case of Union of India and others Versus Ganesh Das Bhojraj reported in (2000) 9 STC page 461. In this view of the matter, there is no error in the order of the Tribunal.
In the result, revision fails, and is, accordingly, dismissed.
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