TRIVENI STRUCTURALS LTD Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard Sri N.C.Gupta, learned counsel for the assessee-revisionist and Sri U.K.Pandey, learned Standing Counsel for the department.

(2.) In respect to the assessment for the years 1996-97 and 1997-98 under the U.P. Trade Tax Act and the Central Sales Tax Act, respectively, the assessee-revisionist preferred appeals under Section 9 of the U.P. Trade Tax (for shot 'Act') Act but the appeals were not entertained and were dismissed as the assessee-revisionist failed to comply with the provisions of Section 9 (1-B) of the Act. The second appeals filed before the tribunal were also dismissed. The orders dismissing the appeals have been impugned in these two revisions.

(3.) The contention of learned counsel for the assessee-revisionist is that in view of the order of the BIFR declaring the assessee-revisionist to be a sick industry and providing for deferment of the sales tax dues of the year 1994-95 and thereafter and permitting its payment in five equal annual installments commencing from 1999-2000, the appeals of the assessee-revisionist could not have been dismissed for non-deposit of tax due under the Act.