TMI Blog2023 (1) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... er of right to use the bus by the bus owner to UPSRTC through which the UPSRTC had effective control over the bus. Thus, the provisions of Section 3-F was attracted. Once the matter has been settled by co-ordinate Bench in Ashok Kumar Gupta , the controversy stands no more resintegra and the Tribunal had rightly held that by the agreement reached between the bus owner and the UPSRTC, it is clear that transfer of right to use the buses by the bus owners to UPSRTC through which the UPSRTC has effective control over the buses, and thus, provisions of Section 3-F is attracted. Hence, no interference is required in the order passed by the Tribunal. The revisions fail and are hereby dismissed. - Sales/Trade Tax Revision No. - 372 of 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The agreement was entered between the assessee and UPSRTC on 29.05.1998. According to contract, the driver appointed by the assessee would drive the vehicle on the route specified in the contract and conductor appointed by UPSRTC would be present on the bus for the purpose of distributing/checking the tickets and collecting fare from the passengers. 6. An assessment was made by the assessing authority on 09.07.2004, wherein the amount of rent received by the assessee from UPSRTC was taxed under Section 3-F of the Act on the ground that it has been received in pursuance of transfer of right to use the goods (vehicle) to UPSRTC. Against the assessment order, an appeal was filed, which was allowed by the first appellate authority on 16.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 2011 UPTC 234 . 9. Having heard respective counsel for the parties and perusal of material on record, it transpires that the question of law framed in the above revisions has already been dealt with by co-ordinate Bench in case of Ashok Kumar Gupta (supra), wherein this Court after taking into consideration the agreement entered between the assessee and UPSRTC had held that it was a case of transfer of right to use the bus by the bus owner to UPSRTC through which the UPSRTC had effective control over the bus. Thus, the provisions of Section 3-F was attracted. Moreover, reliance placed upon the decision of the Geeta Jai Vatika Colony (supra) by the assessee counsel is of no help to him as reliance has been placed upon a notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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