2010 (2) TMI 1092

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.... for consideration in the present revision petition is whether the revisionist could have raised a question for determination of a disputed issue by invoking section 57 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as, "the 2005 Act"). So as to determine the veracity of the issue, section 57 of the 2005 Act is being extracted hereunder: "57. Determination of disputed que....

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....r concerned may, after depositing the fee specified in section 74 submit an application to the Commissioner along with such documents as may be prescribed. (2) The Commissioner shall, after giving the applicant an opportunity of being heard, decide as he deems fit the question so arising: Provided that before giving such decision, the Commissioner may, in his discretion, ask an officer subor....

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....is section shall be sent to the applicant and the assessing authority concerned." Sub-section (1) of section 57 of the 2005 Act defines precisely the circumstances under which determination of a question can be sought.   Sub-section (1) clearly mandates that such a question can be raised when no proceedings are pending before a court or before an assessing authority under section 25, 26....