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Nidhi Seeds Corporation Versus Tribunal, Commercial Tax & others

2016 (5) TMI 1207 - UTTARAKHAND HIGH COURT

Seeking non-adoption of coercive measures for recovering the amount of commercial tax as assessed and also direction to take a decision on the application filed by the petitioner under Section 53(7) read with Section 53(8) of the Uttarakhand Vat Act, 2005 - Petitioner submitted that there is no administrative member in Commercial Tax Appellate Tribunal and, therefore, its appeals cannot be heard, in accordance with law.

Held that:- a direction is, issued to the State Government throu .....

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ner (Commercial Tax) forthwith. Operation of the impugned recovery citations shall remain stayed. - Petition disposed of - Writ Petition No. 1400, 1386, 1387 , 1389, 1391, 1392, 1393, 1394 of 2016 (M/S) - Dated:- 18-5-2016 - U. C. Dhyani, J. For the Petitioner : Sharad Sharma, Balvinder Singh For the Respondent : Syed Nadim JUDGMENT U. C. Dhyani, J. (oral) Since aforesaid writ petitions carry similar facts and the law governing the field is the same, therefore, they are being decided together by .....

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vide its order dated 27.04.2013, for the assessment year 2007-2008, which is subjudice before the Tribunal in Revision (Appeal) no. 21 / 2015. A further prayer has also been made for directing the respondent no. 2 to take a decision on the application filed by the petitioner under Section 53(7) read with Section 53(8) of the Uttarakhand Vat Act, 2005. 4) Learned Senior Counsel for the petitioner(s) drew attention of this Court towards Annexure no. 7 to the writ petition, which is certified copy .....

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by or under this Act. (2) The President and the members shall be appointed from amongst- (a) the persons belonging to Uttarakhand Higher Judicial Service who hold or have held a post not below the rank of Additional District Judge; and (b) the persons belonging to the Uttarakhand Trade Tax Service who hold or have held a post not below the rank of Additional Commissioner: (3) The State Government may prescribe such other qualifications or conditions for the appointment of the President and other .....

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