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2014 (9) TMI 1069 - HC - VAT and Sales TaxRevision u/s 11(1) of U.P. Trade Tax Act, 1948 - maintainability - procedure for filing revision is prescribed in Chapter 27 of the High Court Rules - Rules 1 to 13 - Rule 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this Court. If the revision is preferred by assessee, he shall serve copy of revision upon learned Standing Counsel and file an affidavit of service giving facts as stated in Rule 5(1) and if revision is preferred by the Revenue i.e. Commissioner of Trade Tax, he shall ensure service of revision upon assessee and file an affidavit of service in the same manner - In case no such affidavit is filed and assessee is not served by Commissioner of Trade Tax, meaning thereby there is no notice or opportunity to the assessee and revision has not been filed in the manner prescribed in the Rules. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but where service has not been effected upon assessee for several years all together and Commissioner of Trade Tax apparently has failed to comply with statutory requirement of filing affidavit of service, this Court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time. This revision was filed in 2010 and till date affidavit of service has not been filed. In my view, it is fit case where this Court must reject revision having not been filed in accordance with rules and for non-compliance of requirement of Chapter 27 Rule 5(2) of High Court Rules - revision dismissed - decided against revisionist.
Issues:
1. Tribunal's findings of fact challenged. 2. Procedure for filing revision under U.P. Trade Tax Act, 1948. 3. Requirement of affidavit of service for revision applications. 4. Consequences of non-compliance with filing rules for revision applications. Analysis: 1. The High Court examined the challenge to the Tribunal's findings of fact in the case. The Court noted that the Tribunal had recorded factual findings, and the Standing Counsel failed to demonstrate any errors in law or fact in the Tribunal's decision. As no legal question had arisen, the revision was deemed to be dismissed. 2. The Court delved into the procedure for filing revisions under the U.P. Trade Tax Act, 1948. It was highlighted that the revision was preferred under Section 11(1) of the Act. The Court referred to the High Court Rules, specifically Chapter 27, which outlines the procedure for filing applications under various tax acts, including the U.P. Trade Tax Act. The rules from 1 to 19(B) were deemed applicable, subject to necessary modifications. 3. The judgment emphasized the requirement of an affidavit of service for revision applications. Rule 5 of Chapter 27 of the High Court Rules mandated the filing of an affidavit of service along with the application. It was outlined that the affidavit of service should accompany the revision application. However, in cases where the Commissioner of Trade Tax files the revision and lacks time for the affidavit, it must be filed within three weeks of the application's institution. 4. The Court discussed the consequences of non-compliance with the filing rules for revision applications. It was noted that if the affidavit of service was not filed and the assessee was not served by the Commissioner of Trade Tax, there would be no notice or opportunity for the assessee. In this specific case, the revision was filed in 2010, yet the affidavit of service had not been submitted. Consequently, the Court decided to reject the revision due to the failure to adhere to the rules and the non-compliance with Chapter 27 Rule 5(2) of the High Court Rules. In conclusion, the revision was dismissed for failing to meet the necessary requirements for filing, including the absence of the affidavit of service. The Court emphasized the importance of complying with the procedural rules for revisions under the U.P. Trade Tax Act, ensuring fairness and adherence to legal standards.
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