M/S Shimla Food & Flavours ... vs Commissioner Of Commercial Tax ...
2012 Latest Caselaw 2243 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 20
 

 
Case :- TRADE TAX REVISION No. - 74 of 2012
 

 
Petitioner :- M/S Shimla Food & Flavours Khursheed Bagh Lko.Throu Its
 
Respondent :- Commissioner Of Commercial Tax U.P.Commercial Tax Bhawan
 
Petitioner Counsel :- Pradeep Agrawal
 
Respondent Counsel :- C.S.C.
 

 
Hon'ble Devendra Kumar Arora,J.

Present Revision has been preferred against the order dated 18.05.2012 passed by the Commercial Tax Tribunal, Lucknow in Appeal No. 201 of 2012 for the assessment year 2007-08.

Sri Pradeep Agarwal, learned counsel for the revisionist submits that the assessee i.e. M/s. Shimla Food & Flavours  manufactured and sold Gutka and Sweet Supari and the provisional assessments have been made till December, 2007 for the assessment year 2007-08.

Being aggrieved against the assessment order, the assessee has filed first appeal before the Additional Commissioner (Appeals) Commercial Tax , who has granted the stay of 60% demand of the tax, till the disposal of the appeal. The Tribunal vide the impugned order dated 18.05.2012, further stayed the demand of 20% of the Tax. For the remaining 20% of the demand, the assessee has filed the present revision.

On the other hand, learned Standing Counsel submits that the assessee has already got the stay of the demand of 80%. Now, there is no justification to grant further stay in the matter.

After hearing both the parties' I direct the First Appellate Authority to decide the First Appeal within a period of one month from today. Till the disposal of the appeal, the status-quo, as on today, shall be maintained.

With the above direction, the Trade Tax Revision is disposed of.

Order Date :- 28.5.2012

Suresh/