Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 45 of 2010 Petitioner :- M/S The Karur Vysya Bank Ltd. Respondent :- Commissioner, Commercial Tax, U.P. Lucknow Petitioner Counsel :- Pradip Kumar,N.C. Gupta Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
It is the argument of the leaned counsel for the
revisionist that the findings recorded in the
impugned order dated 21.12.2009 are against the
material on record placed by the revisionist to
show:-
(a) That the lease agreement for the machine was
done outside.
(b) That the financial condition of the bank is poor.
The learned counsel for the revisionist states that
the revisionist placed adequate material before the
1st Appellate Authority but he has not considered
the same by the impugned order and therefore, has
directed the revisionist to deposit 20% of the
demand by giving the relief to the extent of 80%.
He stated that the 100% relief should be given.
Since the matter relates to the facts, this Court
remands the matter back to the 1st Appellate
Authority to reconsider the case of the revisionist
on the basis of the material evidence which is
already on the record. The matter may be
reconsidered within a period of three weeks from
the date of the production of a certified copy of this
order being placed before the 1st Appellate
Authority. The order itself may be placed before the
authority concerned within a period of three days
from today.
This revision is dispose of.
Order Date :- 25.1.2010
AKJ