9911796707
TMI Blog2014 (7) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... by Commissioner of Trade Tax, affidavit of service must accompany revision, but for valid reasons, this condition would stand dispensed with, but, the affidavit of service then, must be filed within three weeks' of the date of institution of application. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but where service has not been effected upon assessee for several years all together and Commissioner of Trade Tax apparently has failed to comply with the statutory requirement of filing affidavit of service, this Court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time - This revision was filed in 2007 and ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is being filed in this Court. If the revision is preferred by assessee, he shall serve copy of revision upon Learned Standing Counsel and file an affidavit of service giving the facts as stated in Rule 5(1) and if the revision is preferred by the Revenue i.e. Commissioner of Trade Tax, he shall ensure service of revision upon assessee and file an affidavit of service in the same manner. Chapter 27 Rule 5 of The High Court Rules, 1952, reads as under :- 5. Certain conditions for an affidavit.- (1) An application made by an assessee shall be accompanied by an affidavit of service stating that two copies of the application together with other papers or affidavit accompanying it have been served on the Standing Counsel authorised to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, a revision would be treated to be validly filed by an assessee if it is accompanied by affidavit of service, but in case of revision filed by Commissioner of Trade Tax, affidavit of service must accompany revision, but for valid reasons, this condition would stand dispensed with, but, the affidavit of service then, must be filed within three weeks' of the date of institution of application. 5. In case no such affidavit is filed and the assessee is not served by Commissioner of Trade Tax, meaning thereby there is no notice or opportunity to the assessee and revision has not been filed in the manner prescribed in the Rules. 6. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but where serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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