S/S. Vaishali Transport vs The Commissioner Trade Tax, … on 15 July, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 690 of 2003

Petitioner :- S/S. Vaishali Transport
Respondent :- The Commissioner Trade Tax, Lucknow
Petitioner Counsel :- Alok Kumar
Respondent Counsel :- C.S.C.

Hon'ble Pankaj Mithal,J.

Submission of Sri Alok Kumar, learned counsel for the assessee/revisionist is
that the assessment order dated 20.3.96 was never served upon the assessee,
not even on 20.4.96 as is alleged. He further contends that the application
under Section 30 of the U.P. Trade Tax was moved by him on 18.9.96 and the
First Appellate Authority as well as the Tribunal have incorrectly without any
basis have stated that the same was moved on 23.9.96.

Learned Standing counsel may produce the record to substantiate as to when
the assessment order was served and as to when an application under Section
30 of the U.P. Trade Tax was moved.

List on 2nd August, 2010 on which date record may be produced.

Order Date :- 15.7.2010
piyush