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TMI Blog2010 (2) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... sent revision petition is whether the revisionist could have raised a question for determination of a disputed issue by invoking section 57 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as, "the 2005 Act"). So as to determine the veracity of the issue, section 57 of the 2005 Act is being extracted hereunder: "57. Determination of disputed questions.--(1) If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the fee specified in section 74 submit an application to the Commissioner along with such documents as may be prescribed. (2) The Commissioner shall, after giving the applicant an opportunity of being heard, decide as he deems fit the question so arising: Provided that before giving such decision, the Commissioner may, in his discretion, ask an officer subordinate to him to make such enquiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the assessing authority concerned." Sub-section (1) of section 57 of the 2005 Act defines precisely the circumstances under which determination of a question can be sought. Sub-section (1) clearly mandates that such a question can be raised when no proceedings are pending before a court or before an assessing authority under section 25, 26 or 29 of the 2005 Act. Undisputedly, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rentially, as the revisionist was required to pay tax at 32.05 per cent, the question posed for determination must be deemed to have been adjudicated upon under section 25/26 of the 2005 Act. In view of the aforesaid determination, sub-section (1) of section 57 itself disentitles the revisionist from raising such a question for determination. For the reasons recorded hereinabove, we are satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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