TMI Blog2019 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are noticed by treating it that there was mistake. It would be appropriate to remand the matter to the Tribunal to reconsider the claim of the revisionist both on merits as well as nonappearance on the date fixed - revision allowed. - Sales/Trade Tax Revision No. - 841 of 2010, 848 of 2010 - - - Dated:- 17-4-2019 - Ashok Kumar, J. For the Applicant : Aloke Kumar For the Opposite Party : C.S.C ORDER ASHOK KUMAR,J. Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the respondents. The Sales/Trade Tax Revision No.841 of 2010 and Sales/Trade Tax Revision No.848 of 2010 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of various kind of books in his own account which includes the text book of the Assam State Government. For the purpose of printing the text books, the paper was supplied by the State Government of Assam to the revisionist on job work basis on which the revisionist has charged the printing charges and after printing and binding, the text books were returned to the State of Assam. The assessing authority has imposed the tax upon the revisionist on the paper which has been received by the revisionist from outside the State of U.P./outside the Municipal Area of Varanasi. Against the assessment order, the first appeal was filed by the revisionist under Section 9 the Act before the Joint Commissioner (Appeals), Varanasi. The J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication that the assessee was not well on the date fixed. The Tribunal has proceeded to decide the said application filed under Section 22 on merits and reached at a conclusion that the order passed by the authorities below was justified and that the assessee failed to produce the requisite Form 'E' before the assessing authority as well as before the first appellate authority in time. Learned counsel for the revisionist has stated that the revisionist has challenged the validity of the U.P. Tax on Entry of Goods into Local Area Act, 2000 and an interim order was passed by this Court staying the realisation of tax from the revisionist. The interim order, however, was continued till decision by this Court holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion but since the revisionist failed to appear before the Tribunal there was no occasion but to conclude the proceeding. The Tribunal has, therefore, rejected the application filed under Section 22 however the tribunal has rectified the mistake which are noticed by treating it that there was mistake. From perusal of the impugned order of the Tribunal and the pleadings, in my opinion, it would be appropriate to remand the matter to the Tribunal to reconsider the claim of the revisionist both on merits as well as nonappearance on the date fixed. In view of the aforesaid, both the revisions are allowed . The order dated 17.02.2010 passed by the Tribunal is set aside. The matter is remanded to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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