RAJAN ROY,J. - (1.) Heard Shri Devendra Mohan Shukla, learned counsel for the revisionist and learned Additional Chief Standing Counsel for the State.
(2.) An assessment for the assessment year 1981-82 was made by the Assessing Authority on 27.09.1986 in respect of M/s. Allied Industries, Sadar Bazar Crossing, Lucknow. The Commissioner Trade Tax exercising his power under Section 10-B of the U.P. Trade Tax Act, 1948 issued notice to the original revisionist herein, who has died during the pendency of this revision, alleging that the assessment of the said firm was erroneous as in fact the business was being carried by an Association of persons of which the revisionist was one of the Members. The said notice dated 06.09.1990 is on record as Annexure No. 1 to the revision. In the said proceedings an order was passed on 31.03.2001 by which the assessment order dated 08.09.1987 was set-aside and the matter was remanded to the Assessing Authority for consideration of the issue as to whether Allied Industries was in fact an Association of persons. This order dated 31.03.2001 was challenged by the revisionist in Appeal which was allowed on 17.08.2001 by the Tribunal. The Tribunal was of the view that the order of the Deputy Commissioner was not a well considered one. Accordingly, the matter was remanded to him for reconsideration after hearing the appellant (revisionist herein) whereupon the Joint Commissioner passed a fresh order under Section 10-B on 04.08.2004 remanding the matter for consideration as aforesaid by the Assessing Authority i.e. whether the revisionist herein Vijay Kumar Agarwal S/o Shri Vishwanath Agarwal was liable to tax as an Association of person or not. This order was challenged by the revisionist herein before the Tribunal which rejected his appeal on 11.01.2005 affirming the order passed by the Joint Commissioner under Section 10-B. The order of the Tribunal dated 11.01.2005 was challenged before this Court by means of this revision wherein an interim order was passed on 14.03.2005 restraining the Assessing Authority from passing any order on remand till the next date of listing. The stay order is in operation till today.
(3.) The revisionist in the meantime has died on 31.10.2010, a fact which has been stated on affidavit in support of the application for substitution which has already been allowed by this Court and the same has not been rebutted at any stage. The liability of the revisionist to tax in the proceedings under Section 10-B was never finally adjudicated.;