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2008 (11) TMI 653

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..... hin a period of two months from the date of production of a certified copy of this order. The appeal shall be presented within a week from today and the same may be decided in accordance with law. For a period of two months or till the decision is taken in the appeal, there will be stay of the balance 20 per cent of the predeposit provided the assessee deposits adequate security to the satisfaction of the assessing authority other than cash or bank guarantee. - Commercial Tax Revision Nos. 1643 TO 1648 of 2008 - - - Dated:- 5-11-2008 - BHARATI SAPRU, J. BHARATI SAPRU J. Heard Sri Bharat Ji Agrawal, learned senior counsel for the revisionist and Sri K. M. Sahai, learned standing counsel for the State. The controversy involved i .....

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..... at Pipraula, Shahjahanpur from where natural gas is supplied to the applicant, the charging section 4 of the Act does not supply ? (3) Where in view of decision of this honourable court in the case of Mohd. Kalim v. Commissioner of Trade Tax [1993] UPTC 1206 and in the case of Rish Cotton Ltd. v. Sales Tax Officer 66 STC 364 (sic), copy of which was filed before the Tribunal along with written argument, the Tribunal was not justified in overlooking said judgments while partly allowing the appeal of the applicant? (4) Whether the Tribunal being quasi-judicial authority ought to have considered the questions argued and raised and the decision of this honourable Supreme Court relied upon and hence in view of decision of honourable Suprem .....

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..... 002 is on record of the case as annexure 2. However, the authority has issued a show-cause notice on July 28, 2008 asking why the provisional assessment should not be made for the month of January 2008. Aggrieved by the provisional assessment, the revisionist filed a first appeal before the Joint Commissioner along with stay application and the Joint Commissioner by his order dated October 13, 2008 partly allowed the stay application and has granted 60 per cent stay of the disputed amount of tax. Against the order dated October 13, 2008, the revisionist filed a second appeal before the Commercial Tax Tribunal, Bareilly and the Tribunal has passed the impugned order on October 22, 2008 by which it has extended partial stay of the pr .....

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