High Court of Judicature at Allahabad
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M/S Shakti Enterprises, Railway Bazar, Meerut v. The Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 2159 of 2005  RD-AH 2503 (1 February 2006)
TRADE TAX REVISION NO.2159 of 2005
TRADE TAX REVISION NO.2160 of 2005
TRADE TAX REVISION NO.2161 of 2005
M/S Shakti Enterprises, Railway Road, Meerut. Applicant
The Commissioner, Trade Tax, U.P., Lucknow. Opp.party
Hon'ble Rajes Kumar, J.
Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 7th August, 1998 relating to the assessment years, 1998-99 both under the U.P. Trade Tax Act and Central Sales Tax Act and 1999-2000 under the U.P. Trade Tax Act.
Applicant was carrying on business of High Speed Diesel. For the assessment year 1998-99 both under the U.P. Trade Tax Act and Central Sales Tax Act, assessing authority passed ex-parte assessment orders. The turnover of the High Speed Diesel has been assessed on the basis of information received that against 72 Forms 31, the applicant had imported High Speed Diesel from outside the State of U.P. It was also found that the dealer has purchased scooter against Form 3-A. For the assessment year 1999-2000 under the U.P. Trade Tax Act, assessing authority passed the assessment order on the same basis. First appeals filed by the applicant were allowed in part. Applicant filed second appeals before the Tribunal. Tribunal by the impugned order, allowed all the three appeals and remanded back the matter to the assessing authority.
Heard learned counsel for the parties.
I do not find any error in the order of the Tribunal remanding back the case to the assessing officer to make further enquiry in the matter. Learned counsel for the applicant has also not seriously agitated the remand of the case to the assessing officer. Counsel for the applicant, however, submitted that since the tax has been paid under the Motor Spirit Diesel Oil and Alcohol Taxation Act, 1939, there is no liability of tax under the U.P. Trade Tax Act. He submitted that the Tribunal has decided the issue against the applicant merely because in the appeals filed against the provisional assessment orders, said issue has been decided against the applicant. He submitted that once the assessment proceeding has been initiated, provisional assessment order deemed to have been vacated and, therefore, the said issue has to be adjudicated afresh. Learned Standing Counsel has no objection that the assessing authority while passing the assessment order afresh may also decide this issue. In the circumstances, the order of the Tribunal remanding back the case to the assessing authority is upheld and the assessing authority is directed to consider the submissions of the applicant that once tax is paid under Motor Spirit Diesel Oil and Alcohol Taxation Act, 1939, no tax is leviable under the U.P. Trade Tax Act.
With the aforesaid observations, all the three revisions stand dismissed.
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