Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1890 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Respondent :- S/S Pramod Construction Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist State for the assessment year
1999-2000 against the order of trade tax tribunal dated
27.5.06. The sole question of law referred to is as under:
“Whether on the facts and circumstances of the case, the Tribunal was legally
justified in giving direction for payment of interest on the refund of excess
amount whereas the refund was made within prescribed period u/s.29(2)?”
It is clear from the record that the amount which was to be
refunded was paid beyond the prescribed period Therefore
the assessee is clearly entitled to interest under section 29
(2) of the U.P. Trade Tax Act.
In view of the above, I see no reason to interfere with the
order of the tribunal. No question of law arises.
The revision is dismissed as above. No costs.
Order Date :- 25.1.2010
rk