- (1.) S. L. SARAF, J. By an order dated August 21, 1997, this Court passed certain orders, reversing the order of the Trade Tax Tribunal and directing it to pass orders under section 11 (8) of the U. P. Trade Tax Act, 1948, in terms of the orders passed by me on the aforesaid date. It appears that the Tribunal has given effect to the orders passed by this Court by a common order dated November 3, 1997. Against the said order passed under section 11 (8) of the said Act the department has come up before this Court in revision. Under section 11 of the U. P. Trade Tax Act, the revision lies against an order passed by the Tribunal under section 10 of the Act. No revision before the High Court is maintainable if an order is passed under section 11 (8) of the Act. As such, the present revision application is not maintainable and the same stands dismissed.
(2.) HOWEVER, in passing I must add that from the revision application filed before this Court it appears that the department has already gone in special leave petition before the Honourable Supreme Court against the order of this Court. I fail to understand that if the department has chosen to go before the honourable Supreme Court, why this frivolous and unnecessary application before this Court has been filed which on the fact of it is not maintainable. This is sheer wastage of public money and the Department should be made aware that no such unnecessary and frivolous revision application are filed in future. Petition dismissed. .;