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TMI Blog2013 (1) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dated September 16, 2009 passed by the Tribunal in second appeal thereby not giving benefit to the said section to the revisionist to bring on record the form C is an action contrary to law, liable to be set aside. - Trade Tax Revision No. 328 of 2009 - - - Dated:- 3-1-2013 - ANIL KUMAR, J. For the Appellanr : Pradeep Agrawal. For the Respondent : Sanjiv Sankhdhari, Additional Chief Standing Counsel,. ANIL KUMAR J.- Heard Sri Pradeep Agrawal, learned counsel for revisionist, Sri Sanjiv Sankhdhari, learned Additional Chief Standing Counsel and perused the record. As the controversy involved in the present case is trivial in nature so with the consent of learned counsels for the parties present today, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in the said section and in support of his argument he placed reliance on the judgment given by this court in the case of Commissioner of Trade Tax, U.P., Lucknow v. Dawakhana Tibbiya College, Aligarh [2005] 2 VLJ 172. Accordingly, it is requested by him that the present writ revision may be allowed. Sri Sanjiv Sankhdhari, learned Additional Chief Standing Counsel, while defending the orders under challenge in the present case submits that the revisionist has not exercised due diligence by bringing the form C on record, as such there is no illegality or infirmity on the part of authorities concerned/Tribunal in passing the order dated September 16, 2009, dismissing the second appeal as well as application under section 12B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revisionist to bring on record the form C is an action contrary to law, liable to be set aside. In the case of Dawakhana Tibbiya College, Aligarh [2005] 2 VLJ 172, this court held, the relevant portion of which is quoted as under: I have perused the order of the Tribunal. It is not correct that the Tribunal has not allowed the application under section 12B of the Act for the acceptance of form C filed for the first time, but it is true that the Tribunal allowed the benefit of concessional rate of tax without getting it verified from the assessing authority about its correctness and without giving opportunity to the assessing authority. In this view of the matter, assessing authority is directed to verify the correctness of the for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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