TMI Blog2010 (2) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 questions. (1) If any question arises, otherwise than in a proceeding pending before a court or before an as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong 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 subordinate to him to make such enquiries as he considers necessary for the decision of the question. (3) No dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 or 29 of the 2005 Act. Undisputedly, the issue of which determination is sought by the revisionist, had arisen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent, the question posed for determination must be deemed to have been adjudicated upon under section 25/26 of the 2005 Act. In view of the aforesaid determination, sub-section (1) of section 57 itself disentitles the revisionist from raising such a question for determination. For the reasons recorded hereinabove, we are satisfied that the impugned order rendered by the Tribunal (Commercial Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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