2010 (2) TMI 1092 - HC - VAT and Sales Tax

Summary

Issues:
Whether the revisionist could raise a disputed issue under section 57 of the Uttarakhand Value Added Tax Act, 2005.

Analysis:
The judgment revolves around the interpretation of section 57 of the Uttarakhand Value Added Tax Act, 2005. The key issue is whether the revisionist, in the present case, was entitled to raise a question for determination of a disputed issue by invoking section 57 of the Act. Section 57(1) outlines the circumstances under which a question can be raised, specifically stating that it can be done when no proceedings are pending before a court or assessing authority under certain sections of the Act.

The court noted that the issue for determination had already arisen during proceedings before the assessing authority, resulting in the levy of tax at a specified rate. As per the judgment, once an issue has been addressed and settled by the assessing authority, it cannot be re-raised under section 57 of the Act. The court emphasized that if an issue has been determined, directly or inferentially, such as when the revisionist was required to pay tax at a specific rate, it is considered adjudicated under section 25/26 of the Act. Therefore, the revisionist was precluded from raising the same question for determination under section 57.

Ultimately, the court found that the impugned order by the Tribunal was justified, leading to the dismissal of the trade tax revision. The judgment highlights the importance of procedural requirements and the limitations imposed by the Act on raising disputed issues for determination under section 57.