Devendra Kumar Arora, J. - (1.) HEARD Sri Pradeep Agrawal, learned counsel for the revisionist and learned standing counsel on behalf of the respondent. With the consent of the parties' counsel, the matter in question is disposed of finally at admission stage.
(2.) FACTS in brief as submitted by the learned counsel for the revisionist are that the applicant/revisionist, i.e., M/s. Kisan Sahkari Chini Mills Ltd., Sampurna Nagar, Kheri, is served an initial assessment order passed by the assessing authority. Aggrieved by the same the revisionist filed an appeal before the appellate authority and vide order dated November 25, 2013 the first appellate authority has passed an interim order in favour of the appellant/applicant thereby staying the recovery of the disputed amount of tax for assessment year in question with the condition that the applicant shall deposit only 35 per cent of the same. Aggrieved by the order dated November 25, 2013, the applicant filed second appeal under section 11 of the U.P. Trade Tax Act, 1948. The Tribunal by order dated January 25, 2014 partly allowed the appeal with the direction that the applicant shall deposit only 20 per cent of the amount of tax in the assessment year. Aggrieved by the same, present revision under section 11 of the U.P. Trade Tax Act, 1948 has been filed before this court thereby challenging the order dated January 25, 2014 passed by the Commercial Tax Tribunal, Bench -I, Luck -now in Appeal No. 565 of 2013. Sri Pradeep Agrawal, learned counsel for the revisionist, while assailing the impugned order submits that the applicant is a Government Corporation, as such there is no justification and reasons on the part of the Trade Tax Tribunal thereby not staying the entire recovery towards the deposited amount of tax.
(3.) HE further submits that the impugned action on the part of the Tribunal is in contravention to the law as laid down by this court in the case of Indian Oil Corporation Ltd., Agra v. Trade Tax Tribunal, Agra, [1999] UPTC 1030 and in the case of Moriroku UT India Pvt. Ltd., Noida v. Union of India, [2006] UPTC 274.;