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TMI Blog2013 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... - Sales/Trade Tax Revision No. - 793 of 2013 - - - Dated:- 25-10-2013 - Hon'ble Pankaj Mithal,JJ. For the Applicant : Kunwar Saksena For the Respondent : C. S. C. ORDER Heard Sri Kunwar Saksena, learned counsel for the assessee/revisionist. Sri U.K.Pandey has appeared for the respondent/department. The assessee/revisionist is dealing in sale and purchase of paper. The proceedings of assessment for the assessment year 2004-05 were finalized vide order dated 16.5.2006 and the tax liability at the rate of 4% was created against the assessee/revisionist. The Additional Commissioner, Commercial Tax issued a show cause notice under Section 21(2) of the U.P. Trade Tax Act for reassessment on the ground that tax at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stand vitiated. Since the validity of the notice is a jurisdictional matter, it could have been decided by the first appellate authority itself. It has also been submitted that the proceedings of reassessment, as on date, are barred by time and, therefore, also there was no need of any remand. The tribunal, as such, is not justified in upholding the order of remand of the first appellate authority. Sri Kunwar Saksena, learned counsel for the assessee/revisionist has placed reliance upon a Division Bench decision of this Court in the case of M/s. Indo National Limited, Ghaziabad Vs. State of U.P. and another 1995 UPTC 924 to contend that issuance of notice itself is bad and suffers from jurisdictional error. The issue as to the validit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute it cannot be rendered invalid for the reason that some wrong provision has been mentioned as it makes no difference when the two provisions are contained in the same statute. The Court, however, carves out an exception and provides that the above principle will have no application in the case of a penal action when no notice was given under the provision in which the penalty is to be levied. The issue as to whether the case of the assessee/revisionist is covered by the exception clause is again a matter which can be decided by the assessing authority during reassessment. In view of the aforesaid facts and circumstances, I am of the view that the revision does not involve any question of law and the order of remand causes no pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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