Prakash Krishna, J. - (1.) THE present revision is directed against an order passed by the Trade Tax Tribunal rejecting rectification application under Section 22 of the U. P. Trade Tax Act, 1948 filed by the present applicant.
(2.) THE facts of the case lie in a narrow compass and are almost undisputed. The assessment year involved is 1982 -83. The applicant disclosed subsequent inter -State sale to the extent of Rs. 1,65,69,982.61. The assessing authority accepted them and extended the benefit of forms EI and EII filed by the dealer. Subsequently, it transpired that the dealer -applicant has not filed the relevant form EI relating to the transaction of Rs. 6,40,000. A show -cause notice was issued and thereafter the assessment order dated January 31, 1987 was rectified by the order dated November 26, 1988. The appeal against the rectification order was dismissed by the first appellate authority. The order of the first appellate authority has been confirmed by the Tribunal by order dated August 17, 1991. Thereafter, an application under Section 22 of the Act was filed before the Tribunal on the ground that there are certain errors in the order of the Tribunal which are liable to be corrected under Section 22 of the Act. The rectification was sought on the ground that forms EI and EII for Rs. 6,40,000 were filed but the same were not considered by the Tribunal. The said rectification application having been dismissed, the present revision has been filed. In the memo of revision, the following questions of law have been sought to be raised: (i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in upholding the order of the authorities below withdrawing the exemption on the amount of Rs. 6,40,000 by passing an order under Section 22 ? (ii) Whether the opportunity ought to have been allowed to the applicant to file form EI ?
(3.) HEARD Sri Krishna Agrawal, advocate, learned Counsel for the applicant and the learned standing counsel for the Department.;