SUSHIL KUMAR PARICHA Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) Heard Sri M.M. Rai and Sri Rishi Raj Kapoor for the revisionists and Sri A.C. Tripathi, learned Standing Counsel for the respondents.

(2.) These revisions have raised the issue of the validity of orders passed by the Joint Commissioner (Executive) in purported exercise of powers conferred by Section 10B of the U.P. Trade Tax Act 1948.(1948 Act).

(3.) The issue itself which has been canvassed for consideration before this Court was that the said Joint Commissioner (Executive) was not empowered or authorised to exercise the revisional powers as comprised in Section 10B. In order to appreciate the submissions which have been advanced, it would be apposite to extract Section 10B as it stood in its original form. Section 10B prior to its various amendments which shall be referred to hereinafter originally read thus:-