OM DAL MILL Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard learned Counsel for the revisionist and the learned standing counsel for the Department.

(2.) This revision under Section 11 of the U. P. Trade Tax Act, 1948 has been filed by the assessee, Om Dal Mill, Meerut, being aggrieved by the order dated July 25, 2001, by which the Tribunal has imposed interest on the transactions of the assessee on account of a notification dated September 30, 1993 by which the rate of tax was increased on besan. Notification dated September 30, 1993 has been given retrospective effect from April 1, 1993.

(3.) Brief facts of the case are that the assessee had been carrying on business of manufacturing and sale of besan. The business of the assessee was registered under the provisions of Section 8A of the U. P. Trade Tax Act but on account of the financial stringency, the business of the assessee discontinued from July, 1993.