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TMI Blog2014 (9) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... nd file an affidavit of service in the same manner - In case no such affidavit is filed and 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. 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 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 revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar nature or revision under any other Tax Act, including 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 contemplates filing of an affidavit of service of the copy of application, 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 facts as stated in Rule 5(1) and if revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks of the service of the application after serving a copy thereof on the Counsel for the applicant, a rejoinder affidavit may similarly be filed in another one 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 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 accompan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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