2010 (1) TMI 1317

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....pondent: None.   1. This is a revision of the assessee under Section 11 of the U.P. Trade Tax Act for the assessment year 1976-77. The questions of law referred to are hereunder:- (1) Whether the Trade Tax Tribunal was not justified in confirming the orders of the authorities below refusing to allow the interest on the amount deposited by the applicant as security on 8th October, ....

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....ity could have been required to be deposited ? (3) Whether something which was retained by the department illegally and which was not required to be deposited by the applicant in accordance with law was refundable with interest, hence the applicant is entitled for interest on the said amount which was retained by the department from October, 1976 ? (4) Whether, the department was....

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....hat the assessee was not a dealer in the State of U.P. and had not done any business in the State of U.P. and therefore, was not liable to pay any taxes in U.P. An order of penalty had been made against the assessee on the 8th of October, 1976. In pursuance of this the assessee had deposited Rs. 48,700/-. 3, After the passing of the order dated 26.101981 the assessee has been pursuing the inter....