Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 617 of 2001 Petitioner :- M/S Noor Cottage P. Ltd., Bhadohi Respondent :- The Commissioner Trade Tax, U.P. Lko. Petitioner Counsel :- Piyush Agrawal Respondent Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard learned counsel for the assessee and the
learned standing counsel for the State.
This revision has been filed by the assessee against
the order of the Tribunal dated 10.7.2001 by which
the Tribunal has rejected the review application
filed by the assessee seeking a review of the order
dated 30.10.1999 by which the original application
of the assessee under Section 4-A has been rejected.
The impugned order has dismissed the review
application of the assessee on the ground of
limitation finding it to be beyond the period of
almost 100 days whereas the limitation prescribed
under Rule 25(3)(c) of the Rules relating to
recognition certificate provides for a period of 30
days.
Counsel for the assessee has taken a plea that the
person who was looking after the case was ill and
has tried to place reliance on medical certificates
brought on the record by him. However, the
medical certificates are not for the period
30.10.1999 ( the date of the order ) and 18.2.2000,
the date on which the application for review was
made. Even otherwise, the question of limitation are
now fully concluded by a Full Bench decision of
this Court and in the case of Commissioner of
Income Tax vs. Mohd. Farooq, 2009 (317) ITR
305, wherein this Court has come to the conclusion
that when a special law does not provide for the
application of Section 5 of 1963 Act, then it is
expressly excluded.
In view of the above, the review application has
been rightly rejected.
I see no ground to interfere in the order passed by
the Tribunal.
The revision is dismissed.
Order Date :- 3.2.2010
AKJ