Uttarakhand High Court

Unknown vs M/S Uttam Rice & Seeds Pvt. Ltd on 6 May, 2024

             IN THE HIGH COURT OF UTTARAKHAND
                                  AT NAINITAL
                     HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                                          AND
                      HON'BLE SRI JUSTICE RAKESH THAPLIYAL

              COMMERCIAL TAX REVISION NO. 31 OF 2023
                                06TH MAY, 2024
The Chief Commissioner of Commercial Tax, Uttarakhand
                                                                  .....Revisionist.
                                       Versus

M/s Uttam Rice & Seeds Pvt. Ltd.                                ....Respondent.

Counsel for the Revisionist                :       Ms. Puja Banga, learned Brief
                                                   Holder.

Counsel for the Respondent                 :       Mr. Pooran Singh Rawat, learned
                                                   counsel.

The Court made the following:

JUDGMENT:

(per Hon'ble The Chief Justice Ms. Ritu Bahri)

For the reasons stated in the affidavit, filed in

support of the delay condonation application, the application

is allowed, and the delay of 428 days in filing the present

revision is condoned.

2. The revision filed by the Revenue, being

Commercial Tax Revision No.37 of 2023, has already been

dismissed by this Court on 29.04.2024, by taking into

consideration the earlier judgment passed by this Court in

CTR No.14 of 2009, dated 08.09.2009, and observed that

"seeds of all kinds" will not make a rejected seeds, inferior

seeds or superior seeds, liable to pay tax.