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2008 (10) TMI 352 - SC - VAT and Sales TaxWhether the order passed by the Commissioner of Trade Tax, U.P. under section 10B of the U.P. Sales Tax Act, 1948 was within the period of limitation ? Held that:- If the revisional authority was of the view that the order dated May 29, 2003 was not legal, then that order would have been varied if it was found that order lacked legality or propriety. The expression "with respect thereof" makes the position clear that for testing the legality or propriety of the order (in the instant case the order dated May 29, 2003) if any order was to be passed that had to be passed with respect thereof. Such an order does not empower the revisional authority to make an order of assessment. As noted above, what the revisional authority has done is to substitute the original orders of assessment in the garb of testing the legality and/or propriety of the order cancelling the notices. Such a course is not countenanced and has no legal basis. Therefore, the High Court was not justified in interfering with the order of the Tribunal. The impugned orders of the High Court are set aside and the appeals are allowed but without any order as to costs.
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