TaxTMI 
TaxTMI 
2010 (2) TMI 1067
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....ed in various villages in the year 1982-83. In view of the abovesaid background a notice under section 7(3) of the U.P. Trade Tax Act, 1948 was issued to the revisionist for the assessment year 1982-83. In response to which the revisionist had submitted his reply, inter alia, stating therein that he is neither a "dealer" as defined under section 2(c) of the Act nor the sale of standing green trees by way of auction was a business, so he is not liable to be assessed for tax under the provisions of trade tax. Further, initially the assessing authority after taking into consideration the provisions of section 7(3) of the Trade Tax Act had passed the assessment order on the basis of the assessment. Thereafter, the order which was passed on the....
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.... villages can be treated as forest in case the permission of felling the trees is granted by the D.F.O. in respect of several trees at a time? (4) How and when a land is to be defined and treated to be a forest land by the trade tax authorities? The learned counsel for the revisionist Sri Ratnesh Chandra had challenged the order passed by the Tribunal mainly on the following grounds: (a) The revisionist does not come within the category of "private owner of forest" as the grove cannot be said to be a forest and as such was not liable to be assessed to trade tax, (b) That simply because of the fact that the trees which were auctioned by the revisionist were scattered over five villages and the distance of one tree with the other was about ....
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....he trees, etc., which were standing on the land in question falls within the ambit and scope of the "goods" as per the definition as given under section 2(d) of the U.P. Trade Tax Act. It is well-settled proposition of law that while adjudicating and deciding the revision under section 11 of the Trade Tax Act this court can exercise the power of judicial review in order to interfere in the order passed by the Tribunal when the question of law is involved only and not on the question of fact. In the case of Commissioner of Sales Tax, U.P. v. Kumaon Tractors Motors [2002] 9 SCC 379 the honourable Supreme Court has held as under: ". . . It appears that the High Court ignored the provisions of section 11 of the Trade Tax Act which confers li....