Rajes Kumar, J. - (1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 26.02.19968 relating to the assessment years 1989-90, 1990-91 and 1991-92.
(2.) On the basis of the information that the assessee opposite party (hereinafter referred to as "the assessee") has received certain amount from M/S Glaxo India Ltd, Aligarh, towards hire charges, assessment proceedings have been initiated. During the course of assessment proceeding, it was explained by the assessee that in pursuance of the agreement dated 1.3.1989. Bus was provided to M/S Glaxo India Ltd, Aligarh for the transportation of their employees from one place to another place and per trip payment was stipulated. It was also submitted that the possession of the vehicle was with it and the entire expenses, namely, diesel charges, salary of driver/conductor, road tax, passenger tax etc have been borne by it. It was claimed that at no stage, the right has been transferred to M/S Glaxo India Ltd, Aligarh to use the bus and thus, the assessee was not liable to tax under Section 3-F of the Act. It was also submitted that the contract was only upto April, 1991 and the payment received in the year 1991-92 was relating to earlier year. However, the assessing authority has not accepted the plea of the assessee. Aggrieved by the assessment order, assessee filed appeals before the Assistant Commissioner (Judicial) Trade Tax, which were allowed. The Commissioner of Trade Tax filed appeals before the Tribunal, which were rejected by the impugned order.
(3.) Heard learned Standing Counsel.;