Court No. - 30 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 449 of 2007 Petitioner :- The Commissioner Of Trade Tax U.P. Lucknow Respondent :- S/S Jain Steel Traders Kabari Bazar, Meerut Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard learned standing counsel and Sri Suyas Agrawal for
the assessee.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist State for the assessment year
1984-85 against the order dated 15.12.2006 passed by the
tribunal.
The sole question of law referred to is as under:
“(i) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was legally justified in affirming the order passed by the first
appellate authority setting aside the reassessment order passed under
section 21 whereas there was sufficient material for initiation of
proceedings under section 21?
The Tribunal has recorded finding of fact that the dealer was
able to produce Form 3C-I and 3C-II before the authorities
who has also verified forms to be genuine and therefore the
tribunal has granted concession to the assessee.
In view of the above, the order of the tribunal is justified. No
question of law arises. I see no reason to interfere with the
order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 13.1.2010
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