LAWS(ALL)-2007-1-273

R K ASSOCIATES Vs. COMMISSIONER, TRADE TAX

Decided On January 25, 2007
R K Associates Appellant
V/S
COMMISSIONER, TRADE TAX Respondents

JUDGEMENT

(1.) Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 2nd June, 2000 relating to the assessment year, 1989-90, 1990-91 and 1991-92.

(2.) In all the three revisions, the dispute relate to the payment of interest on the amount refunded by the assessing authority under Section 29 (2) of the Act.

(3.) Brief facts of the case are that the applicant is a contractor and had executed the works contract during the years under consideration. Applicant applied under the compounding scheme under Section 7-D of the Act, introduced by the State Government. Applications were moved before the Deputy Commissioner (Executive) on 30.08.1991, which were rejected on 15.02.1992, and the Deputy Commissioner (Executive) directed the assessing authority to frame the assessment orders under Section 7 of the Act. In pursuance thereof, notices were issued to the applicant for the purposes of the assessment.