Demands were raised by orders of the assessment dated 17.9.1993.
Appellant hereinafter described as assessee filed appeals before the Tribunal.
Though many points were urged in support of the appeals it was primarily companytended that without formulating any question of law, the exercise of jurisdiction under Section 11 of the Act was impermissible.
The demands were challenged before the Assistant Commissioner Judicial II, Trade Tax, Agra who remitted the matter to the Tax Assessing Officer for fresh assessment.
As numbered above, Revenue filed two revision applications under Section 11 of the Act before the High Court.
By the impugned order dated 20.5.2005, the revisions were allowed and the orders of the Tribunal were set aside and that of the first Appellate Authority restored.
The appeals were allowed and the first appellate orders dated 22.7.1996 were set aside.
Challenge in these appeals is to the order passed by a learned Single Judge of the Allahabad High Court disposing of several revision petitions filed by the respondent Commissioner of Trade Tax, Uttar Pradesh, under the Uttar Pradesh Trade Tax Act, 1948 in short Act .
21383 21384 of 2005 Dr. ARIJIT PASAYAT, J. Leave granted.
Arising out of S.L.P. Civil No.
The factual position which is almost undisputed is as under Two petitions for revision under Section 11 of the Act were filed before the High Court questioning companyrectness of the companymon order dated 28th May, 1997, passed by the Trade Tax Tribunal, Agra in short the Tribunal .
The disputes related to the assessments for assessment year 1987 88 under the Act and the Central Sales Tax Act, 1956 in short the Central Act .
