Allahabad High Court
M/S Vinay Wires & Poly Products Pvt. Ltd. vs Commissioner Of Commercial Tax U.P. ... on 14 July, 2010
Author: Pankaj Mithal
Bench: Pankaj Mithal
Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 293 of 2010 Petitioner :- M/S Vinay Wires & Poly Products Pvt. Ltd. Respondent :- Commissioner Of Commercial Tax U.P. Lucknow Petitioner Counsel :- S.D. Singh Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
There is 24 days delay in filing this revision which has adequately been explained and there is no serious opposition to the condonation of delay. Accordingly, the delay is condoned.
Office to allot regular number.
Heard Sri S.D.Singh, learned counsel for the revisionist and learned Standing Counsel.
The assessee/revisionist was issued exemption certificate by Divisional Level Committee for a period of twelve years on 15.4.2000 with effect from 28.8.1999. The said exemption certificate has been modified under Section 22 of the Act on 13.2.2007 and further on 22.7.2007.
The contention of learned counsel for the revisionist is that both the modifications/orders passed under Section 22 of the Act are patently barred by time and and tribunal has erred in treating the second modification to be within time from the date of first modification ignoring the fact that the first modification itself was beyond limitation.
Admit on questions no.1 and 2 of question of law mentioned in memo of revision.
Respondent is represented by Standing Counsel and, as such, no notice is required to be sent.
Until further orders of this Court, the operation of the order dated 22.7.2009 shall remain stayed provided the revisionist deposits 50% of the disputed amount of tax against the exemption granted and furnishes security other than cash or bank guarantee to the satisfaction of the assessing authority for the balance amount within a period of one month from today.
Order Date :- 14.7.2010 BK