TMI Blog2014 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... of Trade Tax, affidavit of service must accompany revision, but for valid reasons, this condition would stand dispensed with, but, the affidavit of service then, must be filed within three weeks' of the date of institution of application. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but where service has not been effected upon assessee for several years all together and Commissioner of Trade Tax apparently has failed to comply with statutory requirement of filing affidavit of service, this Court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time - revision was filed in 2008 and till date affidavit of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter shall, so far as, may be, with necessary modifications and adoptions, would also apply on proceedings of similar nature or revision under any other Tax Act, including certain provisions of different Acts which are detailed therein. The revision under Section 11 of U.P. Sales Tax Act, 1948, now re-titled as U.P. Trade Tax Act, 1948 is also one of the provisions mentioned therein. Therefore, procedure in Rules 1 to 19(B) subject to modification and adoption etc. would apply for filing revision also. 4. Rule 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this Court. If the revision is preferred by assessee, he shall serve copy of revision upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of institution of the application. (3) A counter affidavit if any, may be filed within two weeks of the service of the application after serving a copy thereof on the Counsel for the applicant, a rejoinder affidavit may similarly be filed in another one week. 5. Thus, affidavit of service has to accompany revision application, but proviso to sub Rule 2 provides, that, if due to lack of time or for any other sufficient reason, affidavit of service is not accompanying the application filed by Commissioner of Trade Tax, such affidavit must be filed within three weeks' of the date of institution of application. Therefore, a revision would be treated to be validly filed by an assessee if it is accompanied by affidavit of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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