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of <h1>Allahabad HC admits revision on tax imposition due to Form III-D rejection, grants stay on recovery.</h1> <h3>M/s Tata Motors Limited Versus Commissioner, Commercial Tax U.P. Lucknow And Another</h3> The Allahabad HC admitted a revision on tax imposition due to rejection of Form III-D on technical grounds. The court allowed time for filing Counter ... Maintainability of appeal - HELD THAT:- Whether the tax imposed by rejecting the Form III-D's on technical grounds can be treated to be the tax admittedly payable by a dealer as defined in the Explanation appended to Sub-section (1) of Section 8 of the U.P. Trade Tax Act, for the purposes of computation of interest under the said sub-section? The present revision is admitted on the question of law. The Allahabad High Court admitted a revision on a question of law regarding tax imposed by rejecting Form III-D on technical grounds. The court granted time for filing Counter Affidavit and directed no recovery to be made until the next listing date.
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