Pankaj Mithal, J. - (1.) ASSESSEE /opposite party has been served with the notice of this revision by the Office of the Assistant Commissioner (Assessment Trade Tax Officer) on 31.7.03 but despite above service no one has put in appearance.
(2.) HEARD Sri B.K. Pandey, learned Standing Counsel on behalf revisionist . The assessee/opposite party appears to have entered into an agreement with the U.P. State Road Transport Corporation, whereby and whereunder he agreed to lease out the Bus No. U.P.21 -8853 of use by the U.P.S.R.T.C. on specified route. On the basis of the aforesaid agreement invoking Section 3F of the U.P. Trade Tax Act an order of assessment was passed determining the tax liability on the amount of rent realised by the assessee/opposite party. The said order was confirmed in appeal by the Deputy Commissioner of Appeal, however it has been set aside by the impugned order dated 16.4.03 by the Trade Tax Tribunal.
(3.) AGGRIEVED the department has preferred this revision.;