2011 (7) TMI 1037 - HC - VAT and Sales Tax

Summary

Issues:
1. Quashing of the Trade Tax Tribunal order dated December 28, 2010.
2. Appeal against the rejection of application under section 30 of the Trade Tax Act.
3. Application for recall of the order dated May 23, 2009.
4. Dismissal of both appeals under section 10(4) of the U.P. Trade Act.

Issue 1: Quashing of the Trade Tax Tribunal order dated December 28, 2010:
The trade tax revision sought to quash the Trade Tax Tribunal's order dated December 28, 2010, related to Second Appeal No. 607 of 1999 and Second Appeal No. 608 of 1999 for the assessment year 1993-94. The Tribunal dismissed both appeals due to the non-appearance of the assessee and the failure to produce necessary documents, including form 3D. The Tribunal found the reasons provided for non-production of form 3D invalid, as the records were allegedly seized by the Central Bureau of Investigation, which had not released them even after ten years. The revisionist failed to present account books or form 3D, leading to the dismissal of the appeals.

Issue 2: Appeal against the rejection of application under section 30 of the Trade Tax Act:
The petitioner had filed an appeal against the rejection of the application under section 30 of the Trade Tax Act for non-depositing the required amount. The Trade Tax Tribunal upheld the rejection, stating that the petitioner had not fulfilled the statutory deposit requirement, justifying the dismissal of the appeal. The Tribunal found no illegality in rejecting the application under section 30 of the Act due to non-compliance with the deposit obligation.

Issue 3: Application for recall of the order dated May 23, 2009:
Following the dismissal of the appeals, the assessee made an application for the recall of the order dated May 23, 2009, citing inability to attend the proceedings due to illness on the scheduled date. The application also mentioned the receipt of forms 3D, which were being submitted. Consequently, the order dated May 23, 2009, was recalled, and both appeals were reinstated to their original status.

Issue 4: Dismissal of both appeals under section 10(4) of the U.P. Trade Act:
The order dated October 28, 2010, dismissed both appeals under section 10(4) of the U.P. Trade Act due to the absence of the assessee or their counsel without providing any justifiable reasons. The court noted that the absence on the fixed date was acknowledged by the counsel, indicating awareness of the proceedings. The revision was dismissed as no valid grounds were presented for non-appearance before the Tribunal, leading to the affirmation of the Tribunal's decision to dismiss the appeals under section 10(4) of the Trade Tax Act.