TMI Blog2007 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitution of the aforesaid firm was disclosed as follows: 1.. Sri Hikamatullah Khan son of Sri Habibullah Khan 2. Smt. Datul Khanam wife of Sri Habibullah Khan 3. Smt. Masuda Khanam wife of Sri Jafar Khan 4. Smt. Saheeda Khanam wife of Sri Jareef Khan 5. Smt. Norrani Begum daughter of Sri Habibullah Khan 6. Sri Mohd. Azam Khan son of Sri Habibullah Khan. The trade tax liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal in Second Appeal No. 123 of 1998 by the impugned order dated September 5, 2000 accepted the contention of the opposite party and held that he was minor on September 23, 1986, and therefore, the amount cannot be recovered from him. Feeling aggrieved by the aforesaid judgment and order the present revision has been filed. Heard the counsel for the parties and perused the record. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided by the Tribunal in exercise of the power conferred upon it under the provisions of the U.P. Trade Tax Act. The Tribunal has further found that any finding or judgment given by any other court on a matter which is to be decided under the provisions of the U.P. Trade Tax Act, the civil court is not a competent authority to decide such questions. After hearing the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the judgment passed by the civil court. The Tribunal also taken into consideration the fact that the applicant has disclosed his age in the primary school as December 11, 1972. The certificate given by the primary school is on the basis of the information which was furnished by the dealer-opposite party or his parents at the time of the admission in the school. The said evidence is of very we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite party) was minor was taken by the opposite party is with a view to avoid tax liability which was ultimately fastened upon the firm. The Tribunal has ignored the relevant aspect of the case and thus has committed illegality in allowing the appeal filed by the opposite party. The revision, therefore, succeeds. The impugned judgment and order of the Tribunal is set aside and it is held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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