The Commissioner, Trade Tax, … vs M/S Vinai Kumar Tiwari on 5 January, 2010

                       Court No. - 30
                       Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 373 of
                       2007
                       Petitioner :- The Commissioner, Trade Tax, U.P., Lucknow
                       Respondent :- M/S Vinai Kumar Tiwari
                       Petitioner Counsel :- S.C.
                       Hon'ble Bharati Sapru, J.

Heard learned Standing Counsel for the State.
This revision has been filed by the State under Section
11(1) of the U.P. Trade Tax Act for the assessment year
2003-2004 against the order of the Tribunal dated
28.6.2006. The question of law referred to is as
hereunder:-

(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally
justified in accepting the claim of the dealer ignoring the findings recorded by the assessing
authority based on various survey?

The Tribunal has reversed the order passed by the
assessing authority and the first appellate authority after
recording a finding of fact that the assessee did not
have any licence of Bhatta in the year 2003-04.
In view of the above, no question of law arises. This
revision has no merit and is dismissed.
Dt/-5.01.2010
S.P.-(373)/07

Order on the delay condonation application.
Hon’ble Bharati Sapru, J.
Allowed.

For order, see my order of date passed on the memo of
revision.

Dt/-5.01.2010
S.P.