2000 (4) TMI 803

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..... ell as U.P. Trade Tax Act under section 8-A of the U.P. Trade Tax Act. It appears that a survey was conducted by the Trade Tax Officer on the business premises of the revisionist on 13th November, 1999. It was found that business premises were closed and the landlord had told that no business was conducted by the dealer. The Trade Tax Officer passed order of cancellation of the registration under .....

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..... l has, however, submitted that operative order passed by the Tribunal is not happily worded. As a matter of fact, the appeal filed by the revisionist ought to have been partly allowed in the light of the observations made in the body of the order and the order of cancellation of registration ought to have been set aside. 3.. Once the Deputy Commissioner had allowed the first appeal of the revisi .....

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..... was, therefore, rightly allowed by the Deputy Commissioner and the matter was rightly remanded. However, the Deputy Commissioner had committed error in not setting aside the order of cancellation of registration. Once the matter was remanded after allowing the appeal, the order of the cancellation of registration passed by the Trade Tax Officer should have been set aside and the proper order whe .....

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