2008 (8) TMI 867

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....he Trade Tax Tribunal rejecting rectification application under section 22 of the U.P. Trade Tax Act, 1948 filed by the present applicant. The facts of the case lie in a narrow compass and are almost undisputed. The assessment year involved is 1982-83. The applicant disclosed subsequent inter-State sale to the extent of Rs. 1,65,69,982.61. The assessing authority accepted them and extended t....

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....forms EI and EII for Rs. 6,40,000 were filed but the same were not considered by the Tribunal. The said rectification application having been dismissed, the present revision has been filed. In the memo of revision, the following questions of law have been sought to be raised:   "(i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in upholdin....

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....standing counsel supports the impugned order. No argument was advanced that an opportunity to file form EI ought to have been allowed. Considered the respective submissions of the learned counsel for the parties and perused the record. From the record, it appears that the dealer is taking shifting and contradictory stands. Earlier it was submitted by it that form EI was filed before the asse....

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....rightly. From the order sheet, it appears that when the matter was heard on July 14, 2006, the learned counsel for the assessee prayed for some time to file supplementary affidavit to bring on record form EI which was filed before the assessing authority in proceedings under section 22 of the U.P. Trade Tax Act. The matter was listed on various dates before different Benches, but the applicant ....