SAUMITRA DAYAL SINGH,J. - (1.) Heard Sri Praveen Kumar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned counsel for the respondent-revenue.
(2.) Present revision has been filed by the assessee against the order passed by the Trade Tax Tribunal, Kanpur dated 6.8.2007 by which the said Tribunal has partly rejected the assessee's appeal for A.Y. 2002-03.
(3.) This revision has been pressed on questions No. B and C framed in the memo of revision which are quoted below:- "B. Whether the trade tax tribunal as well as the 1st Appellate Authority were illegally justified in holding that no time needs to be granted to the revisionist for making necessary rectifications in the declaration forms issued to it C. Whether the Trade Tax Tribunal as well as the Ist Appellate Authority were legally justified in over looking the provisions of Rule 8-A (4) of the Central Sales Tax (U.P.) Rules 1957" ;