2010 (1) TMI 1121

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....ment. This revision under section 11 of the U.P. Trade Tax Act, 1948 has been filed by the assessee, Om Dal Mill, Meerut, being aggrieved by the order dated July 25, 2001, by which the Tribunal has imposed interest on the transactions of the assessee on account of a notification dated September 30, 1993 by which the rate of tax was increased on besan. Notification dated September 30, 1993 has b....

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....estions of law have been sought to be answered by the assessee, which are hereinunder: "1. Whether, on the facts and in the circumstances of the case, the order under section 22 of the U.P. Trade Tax Act could be passed enhancing the rate of tax from 1.5 per cent to four per cent under the notification dated September 30, 1993? 2.. Whether on the facts and in the circumstances of the case, t....

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....urn on the law laid down was neither against the law nor mala fide. In the present case also on the date when the returns were filed by the assessee, the notification dated September 30, 1993 had not come. The assessee had filed its return and it paid taxes in accordance with the rates of tax which was applicable at that time. The imposition of tax at the rate, which came subsequently, therefor....