9911796707
TMI Blog2008 (8) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... business of gold, jewellery, silver ornaments, etc. It is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 as also under the Central Sales Tax Act, 1956. In these years, the tax was levied under section 3AAAA of the U.P. Trade Tax Act. The levy of tax was set aside by the Tribunal as in the meantime the aforestated section was declared ultra vires by this court in Pionee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. The submission of the learned counsel for the applicant is that under the amended section, an application could have been filed within the period of one year. Elaborating the argument he submits that since the application was not filed within the aforesaid period of one year, the application was barred by time. Considered the above submission of the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heavily relied upon by Shri Piyush Agrawal, learned counsel for the applicant, it has been held that even if section 17 of the amending Act is not applicable, it cannot possibly be disputed that the levy of tax having been ultimately held to be valid, the order can be rectified under section 22 of the principal Act which gives the power of rectification. In view of above, there is no merit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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