High Court of Judicature at Allahabad
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M/S Ramesh Chand Tiwari v. The Commissioner Trade Tax, U.P. Lko. - SALES/TRADE TAX REVISION No. 591 of 2001  RD-AH 5475 (28 March 2007)
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 07.04.2001 relating to the assessment year 1991-92.
The applicant was a Contractor. Applicant was assessed to tax at Rs.18,750/- vide assessment order dated 25.11.1995. Aggrieved by the assessment order, applicant filed appeal before the Assistant Commissioner (Judl.), Sales Tax. The Assistant Commissioner (Judl.), Sales Tax, dismissed the appeal for non deposit of 20% of the disputed amount of tax. Being aggrieved by the order of the Assistant Commissioner (Judl.), Sales Tax, applicant filed appeal before the Tribunal. The Tribunal by the impugned order, dismissed the appeal.
Heard learned Counsel for the parties.
Learned Counsel for the applicant submitted that the Assistant Commissioner (Judl.), Sales Tax rejected the waiver application as well as the appeal without giving proper opportunity of hearing to the applicant. However, he submitted that the applicant is ready to deposit 20% of the disputed amount of tax and the Appellate Authority may be directed to decide the appeal on merit.
On the facts and circumstances of the case, present revision is being disposed of with the direction that in case if, the applicant deposits 20% of the disputed amount of tax within a period of four weeks from today, the First Appellate Authority is directed to decide the appeal no. D-58/96 for the assessment year 1991-92 within another period of two months thereafter on merit.
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