- (1.) All the present revisions are the cross-revisions filed by the assessee (Deputy Narcotics Commissioner) as well as by the Department against the different judgments/orders passed by the Trade Tax Tribunal, Lucknow, for the assessment years mentioned above. The brief facts of the revisions are that the assessee is a Department of the Central Government who is engaged in the manufacturing and sale of drugs. Opium is a raw material for manufacturing of various drugs. So, opium is cultivated by the farmers on behalf of the Central Government and for such cultivation, a licence is granted by the Central Government through Narcotics Commissioner to various cultivators. It is also claimed that each and every opium poppy is accounted for on account of the Central Government. For violation of the direction or selling the opium to another person is a punishable offence against the cultivator. Thus, the cultivator has no right over the opium. It is claimed by the Department that there is no sale or purchase activity. Thus, cultivators are handing over the opium exclusively to the assessee, i.e., Narcotic Department. So, there is no question of sale or levy of the tax, but the Trade Tax Department has levied the tax as well as charged the interest.
(2.) Earlier, these revisions have come up before this court and this court vide order dated September 7, 2009 referred the matter to the High Power Committee by observing that the dispute is between the Departments of the Central Government and the State Government. It is reported by both the counsel for the parties that the High Power Committee failed to resolve the dispute. So, the recall applications have been filed along with the applications for condonation of delay.
(3.) In view of above, the applications are allowed. The order dated September 7, 2009 is recalled. Delay is condoned and the matter is hereby decided on merit. On merits;