2007 (9) TMI 555

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.... 2002 for the assessment years 1996-97, 1992-93 and 1989-90. The opposite party is the UPSRTC, Azamgarh operates buses and engaged in extending the services of transportation of the passengers from one place to another place. During the year under consideration, the opposite party had entered into the contract with some parties for the transportation of passengers from one place to another plac....

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....appeals before the Tribunal. The Tribunal by the impugned order rejected the appeals and confirmed the order of the first appellate authority. Heard Sri K.M. Sahai, the learned Standing Counsel and Sri Sameer Sharma, learned counsel for the opposite party. The learned Standing Counsel submitted that under the contract, the buses were provided for use to the parties with whom the corporation ....

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....d into the contract and the buses were always under the control and possession of the corporation. The conductors and drivers were of the corporation. The finding of the Tribunal is finding of fact. The learned Standing Counsel is not able to show anything to the contrary. He is not able to show that any point of time the possession and control of the buses were given by the corporation to a....