ADVANCE PIPES LIMITED Vs. TRADE TAX TRIBUNAL

JUDGEMENT

(1.) By this writ petition the order dated June 28, 2002 passed by the Trade Tax Tribunal has been challenged for suitable order or directions directing the Trade Tax Tribunal to continue the order dated September 27, 2001 and staying the recovery of amount which was only operative till March 25, 2002. Heard Sri Bharatji Agrawal, Senior Advocate along with Sri Piyush Agrawal, learned counsel for the petitioner as well as Sri B.K. Pandey, learned Standing Counsel for the State and with the consent of the parties the writ petition is disposed of at this stage finally under second proviso to Rule 2 of chapter XXII of the Allahabad High Court Rules, 1952.

(2.) The brief facts necessary for adjudication of the case are that the petitioner is a public limited company carrying on the business of manufacture and sale of pipes. The petitioner is a registered company both under the U.P. Trade Tax Act, in short called "the Act" as well as the Central Sales Tax Act. The assessment orders for the year 1997-98 for U.P. as well for Central were passed by the Assistant Commissioner (Assessment), Trade Tax on March 30, 2000, against which the petitioner filed an appeal under Section 9 of the Act before the Deputy Commissioner (Appeals), Trade Tax, Ghaziabad, who by its order dated May 21, 2001 enhancing the tax liability, thereafter the petitioner filed a second appeal under Section 10 of the Act before the Trade Tax Tribunal, who by its order dated September 27, 2001 partly allowing the same has directed to stay of 80 per cent of the disputed amount of tax under the Act and 70 per cent of the disputed amount of tax for the Central (annexure 1 to the writ petition).

(3.) Aggrieved by the order dated September 27, 2001, the petitioner filed a Writ Petition No; 264 of 2002 whereby this Court on March 21, 2002 dismissed the writ petition with observations.