Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1077 - ALLAHABAD HIGH COURTRecall of ex-parte order - Jurisdiction - scope of section 22 of the U.P. Trade Tax Act, 1948 - rectification under Section 22 of an ex-parte order passed in second appeal - Held that:- No grounds have been made out for rectification under Section 22. This Court has held that the Trade Tax Tribunal has jurisdiction to set-aside an ex-parte order and re-hear the matter - the learned Tribunal has failed to consider the complete judgment passed by this Court in the case of M/S Ram Sewak Coal Depot (Supra). It appears that learned Tribunal has considered only the answer to the first question but has not considered the answer to the second question while deciding the application of the revisionist. The order dated 09.07.2018 passed by the learned Tribunal in Misc Application No.4 of 2017 is not sustainable and liable to be set-aside - The Tribunal is directed to re-consider the application of the revisionist afresh - revision allowed.
|