2014 (9) TMI 71

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..... ng Counsel for Revisionist and perused the record. 2. Having heard learned Standing Counsel, I find that Tribunal has confirmed the findings and view taken by First Appellate Authority by recording concurrent findings of fact and dismissed appeal preferred by department. Learned Standing Counsel could not place anything before this Court to show that view taken by two appellate authorities suffer .....

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..... ding certain provisions of different Acts which are detailed therein. The revision under Section 11 of U.P. Sales Tax Act, 1948, now re-titled as U.P. Trade Tax Act, 1948 is also one of the provisions mentioned therein. Therefore, procedure in Rules 1 to 19(B) subject to modification and adoption etc. would apply for filing revision also. 4. Rule 5 of Chapter 27 of the High Court Rules contemplat .....

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..... Counsel authorised to receive notice on behalf of the department concerned, and further stating that the Standing Counsel has been intimated the date of filing in Court of the application.     (2) An application made by the Commissioner of Income Tax shall normally be accompanied by an affidavit of service stating that a copy of the application together with other papers and affid .....

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..... week." 5. Thus, affidavit of service has to accompany revision application, but proviso to sub Rule 2 provides, that, if due to lack of time or for any other sufficient reason, affidavit of service is not accompanying the application filed by Commissioner of Trade Tax, such affidavit must be filed within three weeks' of the date of institution of application. Therefore, a revision would be t .....

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..... er of Trade Tax apparently has failed to comply with 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. 8. This revision was filed in 2008 and till date affidavit of service has not been filed. In my view, it is fit case where this Court mus .....

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