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TMI Blog2014 (7) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... , meaning thereby there was no notice or opportunity to assesse and revision has not been filed in manner prescribed in Rules – Thus, fit case where court must reject revision having not been filed in accordance with rules and for non-compliance of requirement of High Court Rules – revision failed – Decided against Revenue. - Sales/Trade Tax Revision No. 1710 of 2007 - - - Dated:- 2-7-2014 - SUDHIR AGARWAL, J. The Chief Standing Counsel for the petitioner. JUDGEMENT Heard learned standing counsel for revisionist and perused the record. 2. The question of law, which has been formulated in memo of revision, whereupon revision has been admitted, reads as under:- Whether, on the facts and in the circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by the 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 the 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 receive notice on behalf of the Department con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e validly filed by an assessee if it is accompanied by affidavit of service, but in case of revision filed by the 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. 7. 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. 8. It is true that revision filed by the Revenue, may not be dismissed for technical reasons, but where service has not been effected up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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