Statutory tax determination cannot be rejected on locus alone when filed under a binding judicial direction.

Section 35 of the U.P. Trade Tax Act, 1948 permits determination of disputed questions on dealer status and taxability on existing facts, and the resulting opinion binds the persons concerned. Because the association's application was moved in obedience to an earlier binding judicial direction, the objection that it lacked locus was not accepted. The Tribunal was required to examine whether tent services were exigible to trade tax on merits and could not dismiss the matter on a technical ground alone. The Tribunal's order was set aside and the case remitted for fresh decision after hearing the revisionist.

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Issues: Whether an association of tent house owners could seek a determination under section 35 of the U.P. Trade Tax Act, 1948 on whether tent services were exigible to trade tax, and whether the Tribunal was justified in dismissing the appeal for want of locus.

Analysis: Section 35 empowers the Commissioner to decide disputed questions relating to dealer status and taxability in respect of existing facts, and the opinion so obtained is binding on the persons concerned. The application in the present matter was moved pursuant to an earlier judicial direction that had attained finality and was binding on the departmental authorities. In these circumstances, the objection that the association had no locus was not accepted, and the Tribunal was required to examine the matter on merits rather than decline relief on that ground alone.

Conclusion: The Tribunal's order was set aside and the matter was remitted for fresh decision on merits after hearing the revisionist; the revisionist succeeded to that extent.

Ratio Decidendi: Where a statutory determination is sought on a question covered by section 35 and the application is made in obedience to an existing binding direction, the authority cannot reject it merely on a technical objection of locus without deciding the controversy on merits.

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