PRADEEP PHARMA Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) HEARD learned counsel for the revisionist and learned standing counsel for the State -respondents. This trade tax revision has been filed for quashing the order of the Trade Tax Tribunal dated December 28, 2010 passed in Second Appeal No. 607 of 1999 and Second Appeal No. 608 of 1999 (assessment year 1993 -94).

(2.) FACTS in short giving rise to the present trade tax revision are as follows:

(3.) SO far as the appeal filed against the order passed in proceedings under section 30 of the Act is concerned, it has been recorded that the petitioner had not deposited the requisite amount as per statutory requirement and therefore, there was no illegality in order rejecting the application under section 30 of Act. Accordingly, both the appeals were dismissed.