TMI Blog2009 (11) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... of. - 1055 of 2009 - - - Dated:- 17-11-2009 - ABHINAVA UPADHYA , J. ABHINAVA UPADHYA J. Heard Sri Balwant Singh, learned counsel appearing for the revisionist and Sri B.K. Pandey, learned standing counsel appearing for the Department. The present revision has been filed against the order of the Tribunal dated May 12, 2009 passed in Second Appeal No. 370 of 2002 relating to the assessment year 1988-1989. The applicant which is U.P. Forest Corporation, Renukot, Sonbhadra is engaged in the business of sale of tendu leaves, baghai ghas, firewood, etc., purchased from the Forest Department of the Government. The learned counsel appearing for the applicant submitted that the Trade Tax Department has been treating it to be a man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chief Secretary, Secretary and Secretary of Law, etc., which will decide such disputes. Similar view has been taken by the Supreme Court in the case of Oil and Natural Gas Corporation Ltd. v. City and Industrial Development Corporation, Maharashtra [2007] 9 JT 382 and other Division Bench decisions of this court in the case of Pradeshiya Industrial and Investment Corporation, U. P., Limited v. Deputy Collector (Collections), Sales Tax reported in [1999] 116 STC 415; [1994] UPTC 833 and Etah Gramin Bank, Etah v. Commissioner of Income-tax, Aligarh reported in [2007] 290 ITR 636 (All); [2006] UPTC 333. The Supreme Court in the case of Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board, Direct Taxes reported in [2004] 267 ITR 647 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dispute. The Committee only has to refuse permission to litigate. No right of the Department/public sector undertaking is affected in such a case. The litigation being of a frivolous nature must not be brought to court. To be remembered that in almost all cases one or the other party will not be happy with the decision of the High Powered Committee. The dissatisfied party will always claim that its rights are affected, when in fact, no right is affected. The Committee is constituted of highly placed officers of the Government, who do not have an interest in the dispute, it is thus expected that their decision will be fair and honest. Even if the Department/public sector undertaking finds the decision unpalatable, discipline requires th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
