TENT HOUSE ASSOCIATION Vs. STATE OF U.P.

JUDGEMENT

(1.) BY this revision, the revisionist has assailed the impugned order dated June 13, 2001, passed by the Trade Tax Tribunal, Lucknow in Appeal No. 70 of 2000, under section 35 of the Trade Tax Act. The brief facts of the case are that the revisionist is an association of the tent house owners. Whether the tent services come under the purview of U.P. Trade Tax Act or not. For this purpose, an application was moved before the Commissioner under section 35 of the U.P. Trade Tax Act, 1948. The said application was rejected by the Commissioner by observing that the revisionist is not a dealer. Being aggrieved, the revisionist has filed a Writ Petition No. 1081 (MB) of 2000, where the honourable court vide its order dated March 8, 2000 has directed that the Commissioner, Trade Tax will consider the representation of the petitioner's association pending before him expeditiously. In pursuance to the direction, the Commissioner has decided the application against the revisionist.

(2.) BEING aggrieved, the revisionist has filed an appeal before the Tribunal, who vide its impugned order dated June 13, 2001 has dismissed the appeal by observing that the revisionist has no locus. Not being satisfied, the revisionist has filed a Writ Petition No. 4488 (MB) of 2001, where on February 11, 2002, the honourable court has directed to file a revision against the impugned order.

(3.) WITH this background, Sri N.C. Mishra, learned counsel for the revisionist, submits that the revisionist is an association of the tent owners and it was created for the protection of the interest of its members and also to look the common business interest of its members, but the Tribunal vide its impugned order wrongly observed that there was no locus. But, it has the locus.