Rajes Kumar, J. - (1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 4th January, 1997 relating to the assessment year, 1991-92, both under the U.P. Trade Tax Act and Central Sales Tax Act.
(2.) Short question involved in both the revisions is that whether the assessment order passed on 08.12.1995 by the assessing authority in pursuance of the order of the first appellate authority dated 26.04.1994 were within the limitation or barred by limitation.
(3.) Brief facts of the case are that for the above assessment year, both under the U.P. Trade Tax Act and Central Sales Tax Act, two assessment orders have been passed on 28.02.1994. Against Commissioner (Judicial), Meerut. Both the appeals were allowed and the matter were remanded back to the assessing authority vide order dated 26.04.1994. Said order was received by the assessing authority on 07.05.1994. Against the order of Assistant Commissioner (Judicial) dated 26.04.1994 Commissioner of Trade Tax filed appeals before the Tribunal. Tribunal by the order dated 26.05.1995 dismissed both the appeals. Order of the Tribunal has been admittedly served upon the assessing authority on 28.06.1995. During the pendency of the appeals before the Tribunal, on application by the Commissioner of Trade Tax, on 22.02.1995 stay orders were passed and proceedings were stayed. The stay orders continued upto 26.05.1995, the date of passing the orders in appeals.;