2019 (5) TMI 663

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....nil G. Shakkarwar, Member (Technical) For The Appellant : Shri Mohammad Altaf, Assistant Commissioner (AR) For The Respondent : Shri Dharmendra Srivastava, Chartered Accountant ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner vide which he has dropped the proceeding initiated against the respondent, revenue has filed the present appeal. 2. After hea....

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.... of Lucknow city. It is entrusted with the responsibility of providing facilities for public amenity and providing multilevel parking is one of the duties of the said authorities. Merely because a small fee is being collected from the users will not make the said activity as a commercial activity, inasmuch as, providing of public amenity cannot be for generating profit. Accordingly, he has held th....