Arun Tandon, J. - (1.) Heard Sri Rishi Raj Kapoor on behalf of the revisionist, Learned Standing counsel on behalf of the respondent.
(2.) Mahajan Vanaspati Pvt. Ltd. Khurja Road, Sikandrabad, District Bulandsahar has filed this revision under Section 11(7) of the U.P. Trade Tax Act against the order passed by the U.P. trade Tax Tribunal dated 3.12.204, whereby the application filed by the revisionist under Section 22 of the Act has been rejected.
(3.) On behalf of the petitioner it is contended that second appeal No. 1143 of 2001 (Assessment Year 1996-97) preferred by the Assessee, was partly allowed vide order dated 16th October, 2004 and the tax liabilities of the Assessee was reduced by Rs. 47,639.25. The remaining amount as assessed under the order of the Assessing Authority as confirmed by the First Appellate Authority was directed to be recovered.;