Sudhir Agarwal, J. - (1.) HEARD learned standing counsel for revisionist and perused the record. The question of law, which has been formulated in memo of revision, whereupon revision has been admitted, reads as under: "Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to have set aside the penalty order whereas the applicant was neither registered and the Central Sales Tax Act nor transaction in question was entered in the books of account of the dealer -
(2.) THE revision has arisen from Tribunal's order dated July 29, 2004, whereby it has allowed second appeal of dealer, for assessment year 1989 -90, under the Central Sales Tax Act. This revision is preferred under section 11(1) of the U.P. Trade Tax Act, 1948. The procedure for filing revision is prescribed in Chapter 27 of the High Court Rules. Rules 1 to 13, thereof, basically talk of procedure of filing an application under section 256(2) of the Income -tax Act, 1961, but, vide rule 20, it is provided that Rules contained in the aforesaid Chapter shall, so far as, may be, with necessary modifications and adoptions, would also apply on proceedings of similar nature or revision under any other Tax Act, including certain provisions of different Acts which are detailed therein. The revision under section 11 of the U.P. Sales Tax Act, 1948, now re -titled as the U.P. Trade Tax Act, 1948 is also one of the provisions mentioned therein. Therefore, procedure in rule 1 to 19(B) subject to modification and adoption, etc., would apply for filing revision also.
(3.) RULE 5 of Chapter 27 of the High Court Rules contemplates filing of an affidavit of service of the copy of application, which is being filed in this court. If the revision is preferred by the assessee, he shall serve copy of revision upon learned standing counsel and file an affidavit of service giving the facts as stated in rule 5(1) and if the revision is preferred by the Revenue, i.e., Commissioner of Trade Tax, he shall ensure service of revision upon the assessee and file an affidavit of service in the same manner. Chapter 27, rule 5 of the High Court Rules, 1952, reads as under:;