Remand under U.P. Trade Tax Act upheld where service of notice and limitation required fresh examination.

The Tribunal's remand in proceedings under Section 21(2) of the U.P. Trade Tax Act was upheld because it had not recorded any conclusive finding that notice had not been served on the assessee. It merely noted the assessee's contention and sent the matter back for fresh decision, directing the assessing authority to examine service of notice and limitation before passing a new order. The earlier ruling in Om Traders was found distinguishable on facts, and no interference with the remand order was warranted.

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Issues: Whether the Tribunal was justified in remanding the matter to the assessing authority in proceedings under Section 21(2) of the U.P. Trade Tax Act when no conclusive finding had been recorded that notice had not been served on the assessee.

Analysis: The order of the Tribunal did not record a finding that notice under Section 21(2) had not been served on the assessee. It only noted the assessee's contention and remanded the matter for decision afresh. The challenge based on the earlier decision in Om Traders was held to be distinguishable on facts. Since the present case involved a remand order and the assessing authority was directed to examine service of notice and limitation before passing a fresh order, no interference was warranted.

Conclusion: The remand order was upheld and the revision was not interfered with.

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