COMMISSIONER Vs. SHYAM ENTERPRISES TEL BER. ORAI

JUDGEMENT

(1.) HEARD learned standing counsel for revisionist and perused the record. The question of law, which has been formulated in memo of revision, whereupon revision has been admitted, reads as under:

(2.) THE revision has arisen from Tribunal's order dated July 29, 2004, whereby it has allowed second appeal of dealer, for assessment year 1989 -90, under the Central Sales Tax Act.

(3.) RULE 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this court. If the revision is preferred by the assessee, he shall serve copy of revision upon learned standing counsel and file an affidavit of service giving the facts as stated in rule 5(1) and if the revision is preferred by the Revenue, i.e., Commissioner of Trade Tax, he shall ensure service of revision upon the assessee and file an affidavit of service in the same manner. Chapter 27, rule 5 of the High Court Rules, 1952, reads as under: