COMMISSIONER, TRADE TAX Vs. SUNDER SINGH ANEJA

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 27.01.1999 for the assessment year 1987-88. Since common questions are involved in both the revisions, same are being disposed of by common order.

(2.) Both the dealer/opposite party (hereinafter referred to as "Dealer") entered into contract with U.P.S.R.T.C. for plying the bus on the route prescribed by U.P.S.R.T.C. on the following terms and conditions: ...[VERNACULAR TEXT OMITTED]...

(3.) On the aforesaid terms and conditions, assessing authority held that the dealer had transferred the right to use the vehicles to U.P.S.R.T.C. and accordingly, on the hire charges, tax had been levied under Section 3-F of the Act. Order of the assessing authority has been upheld in first appeals. Dealer filed second appeals before the Tribunal. Tribunal by the impugned order held that on the terms and conditions of the agreements, there was no transfer of right to use the vehicles. Tribunal was of the view that the possession and effective control of the vehicles remained with the opposite parties and have never been transferred to U.P.S.R.T.C.