2016 (10) TMI 1012 - HC - VAT and Sales Tax

Review application - judgement of The Commissioner Commercial Tax, U.P. Lucknow Versus S/S. Sri Supreme Freight Carriers Pvt. Ltd. 2017 (1) TMI 578 - ALLAHABAD HIGH COURT , sought for revision on the issue that no seizure can be effected in no mans land - Held that - In the opinion of this Court, the same does not qualify as a ground for review inasmuch as the proposition in respect of which Sri Gupta relies upon the judgment was duly noted. Even otherwise, this Court does not find any observation in the judgment rendered by the learned Single Judge in Panch Kanya Road Carriers which may support the contention so advanced by Sri Gupta - application rejected.

Summary

The High Court of Allahabad rejected the review application (No. 263177 of 2016) as the judgment cited in support of the application did not qualify as a ground for review. The court found that the proposition mentioned by the applicant was duly noted and did not find any support for the contention in the cited judgment. (Citation: 2016 (10) TMI 1012 - ALLAHABAD HIGH COURT)