Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 579 of 2010 Petitioner :- Quantum Engineers & Fabricators (P) Ltd. Thru' Director Respondent :- Commissiner Of Commercial Taxes, U.P. Lucknow Petitioner Counsel :- Nishant Mishra Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
The dispute relates to the assessment year 2007-08.
The assessee/revisionist is manufacturing the selling machinery
and steel structures. The assessing authority determined the tax
liability of the assessee under Section 3-A of the U.P. Trade Tax
Act whereas the contention of the assessee is that he is a works
contractor and, therefore, the liability ought to have been
determined under Section 3-F of the Act.
Against the assessment order the revisionist has preferred an
appeal which is pending before the Additional Commissioner
Grade II (Appeal) Commercial Tax, Ghaziabad. In the said appeal
on the stay application an order granting stay of realisation of 50%
of the tax was passed. The assessee/revisionist was not satisfied by
the aforesaid interim order and, therefore, he preferred further
appeal to the tribunal. The tribunal vide impugned order dated
5.7.2010 modified the order passed by the first appellate authority
and granted stay of realisation of 75% of the tax.
Still not satisfied, the assessee/revisionist has preferred this
revision.
The submission of Sri Nishant Mishra, learned counsel for the
assessee/revisionist is that in view of the language used in Section
3-F of the Act the tax liability could not have been determined
under Section 3-A of the Act and, therefore, the order of
assessment is patently erroneous and in that circumstances, the
assessee is entitle to a complete stay of the realisation of the tax till
such time the appeal is decided on merits. He further undertakes
that the assessee would not take any adjournment in appeal and the
same may be directed to be decided expeditiously.
In view of aforesaid facts and circumstances no purpose shall be
served in keeping the revision pending and accordingly with the
agreement of the parties the revision is disposed of with the
direction to the first appellate authority i.e. Additional
Commissioner Grade II (Appeal) Commercial Tax, Ghaziabad to
decide the assessee’s appeal no.506 of 2010 within a period of six
weeks from the date of production of the certified copy of this
order which he undertakes to produce before the Additional
Commissioner Grade II (Appeal) Commercial Tax, Ghaziabad
within a week from today.
For a period of six weeks or till the decision of the appeal,
whichever is earlier, no recovery of the balance 25% of the tax
amount shall be made provided the assessee/revisionist furnishes
security other than case and bank guarantee for the same within a
week from today.
Order Date :- 21.7.2010
BK