Arun Tandon, J. - (1.) Heard Sri S.D, Singh, Advocate on behalf of applicant-revisionist and learned Standing Counsel on behalf of Respondent.
(2.) This Trade Tax Revision has been filed by M/s Navyug Krishak Suppliers, Chandhausi, Moradbad, a partner-ship firm, in respect of proceedings, which have been initiated against the firm under Section 3-B of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act of 1948').
(3.) The facts relevant for the purpose of present Trade Tax Revision are as follows:;