TMI Blog2002 (4) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeal No. 9 of 1997 for the year (1986-87) by learned Trade Tax Tribunal. 1.. Heard Sri Piyush Agarwal, learned counsel for the applicantrevisionist and Sri B.K. Pandey, learned Standing Counsel for the parties. With the consent of the learned counsel for the parties, the present trade tax revision is being decided finally at this stage under second proviso to rule 2 of Chapter XXII of High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for non-production of the above form tax liability to the tune of Rs. 17,149.67 has been imposed over the applicant-revisionist. Being aggrieved, the applicant-revisionist filed appeal under section 9 of the Act before the Assistant Commissioner (Judicial) which was dismissed by order dated February 12, 1996 (annexure 2). The second appeal under section 10 of the Act too was dismissed on Februar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stions emerges for consideration: (1) Whether in view of the law laid down by this honourable court in the case of Popular Cycle Manufacturing Co. (Pvt.) Limited [2002] 128 STC 652 and N.A. Traders [2002] 128 STC 653 the order passed by the Trade Tax Tribunal is justified? (2) Whether the Trade Tax Tribunal was justified in law in not granting some time to the applicant for filing form 3-Ga(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -A could not be submitted before the Tribunal and this Court allowed to submit the same before the Tribunal for giving benefit of the claim of form III-A to the assessee. 7.. In peculiar facts and circumstances, when the transaction has already been made and covered on form III-Ga(4), therefore, the applicant-revisionist if in unavoidable circumstances could not obtain the form and produce even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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