Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 583 of 2002 Petitioner :- M/S Satish Oil Mill, Jallaun Respondent :- The Commissioner, Trade Tax, U.P., Lucknow Petitioner Counsel :- Alok Kumar Respondent Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the assessee under section 11 of the
U.P. Trade Tax Act for the assessment year 1992-93 against the
order of Tribunal dated 22.6.2002. The questions of law referred are
as under:
“(i) Whether the Trade Tax Tribunal was legally justified in
remanding the case to the assessing authority for rectification of the
mistake committed by him?
(ii) Whether in absence of any specific allegation with regard to the
genuineness of the Form 3 C (2) in question, the Tribunal was
legally justified in remanding the case for verification of the
signature of issuing dealer by ignoring finding of first appellate
authority as well as law laid down by this Hon’ble High Court.
(iii) Whether instead of assuming jurisdiction under Rule 75 of the
U.P. Trade Tax Rules for the verification of the submission of the
applicant, the Tribunal was legally justified in remanding the case
before the assessing authority for fresh assessment.
(iv) Whether Tribunal can be permitted to throw a assesee for
necessary litigation for the mistake committed by the authorities
below to him?”
Having heard counsel for the parties and having examined the
record, I am of the view that since it is open to the tribunal to
examine the genuineness of the two Form 3C (2) by itself, it should
have been done so and should not have remanded the matter to the
assessing authority. In view of the above, the tribunal may examine
the genuineness of the two Form 3C (2) in dispute in its jurisdiction
under Rule 75 of U.P. Trade Tax Rules and verify the documents in
dispute without any reference to the matter, which may have been
passed by the assessing authority. Both sides may be given
opportunity to adduce evidence in this behalf. The impugned order
of tribunal is set aside.
The revision is disposed of as above. No costs.
Order Date :- 1.2.2010
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