Words of Wisdom:

"With great power comes great responsibility." - SoPhIsTiCaTeD_fOrD

Character Protects Life

  • Date Submitted: 08/30/2010 06:42 AM
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      In the court of Member Commercial Taxes Tribunal
      Bareilly Bench Bareilly

      Appeal   no.                       of 2009

      M/s Prajapati   Filling Station , Banda , Powayan   Shahjahanpur

                      Versus
      Joint commissioner (Appeal) First   Bareilly and Astt Commissioner _ 1 Shahjahanpur

      Appeal under section 10 of U.P.T.T. Act against the appellate order dated 14-9-2009 for the year 2003-2004 passed by Sri Ramesh Chandra Joint commissioner(appeal) First Commercial Tax Bareilly in appeal No. 690/06 which was served on the appellant on 14-06-09.

      T.over & Tax Admitted     T.over& Tax Assessed   Tax Assessed in appealTaxdisputed   court fee

                                                    GROUNDS   OF APPEAL
      1-That the aforesaid appellate order has been passed expartely which is no order in the eye of law. Hence the order is liable to be quashed.

      2-That the appellate authority has not decided the appeal on merits.Hence the order is liable to be quashed.

      3-That the appellate authority has   written in his decision that the Form-E could be produced in appeal   under section 12 B as an additional evidence though these forms have already been filed before Assesssing Authority   which could be considered by both the Authorities below, but without considering the fact they rejected the forms.So orders   of both the authorities below are liable to be quashed.

      4-That the appellant demanded the time to file the form –e but no order was passed on the application instead of this the officer mentioned in his order – time to file the form –e up to 4-3-06is   given but no order was served on him. So the form-e filed before the Assessing authority vide S.T.R.2271 dated 11-10-2006 should be accepted. So the orders of the authorities below are liable to be quashed.

      5-That as per the law of natural justice   the opportunity of hearing should be provided to the appellant ....

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