Ashok Kumar, J. - (1.) Heard Sri Kushagra Srivastava, learned counsel for the revisionist at length and Sri B.K. Pandey, learned standing counsel for the Commissioner-respondent.
(2.) These are two Trade Tax Revisions filed by the applicant M/S East India Transport Agency, 20-B, Abdul Hameed Street, Kolkatta, through its Manager Sri Suresh Kumar Sharma under Section 11 of the U.P. Trade Tax Act.
(3.) The Commercial Tax Revision No.654 of 2008 relates the imposition of tax under Section 7(4) of the Act and the other revision which was reported as Commercial Tax Revision No. 655 of 2008 relates the imposition of penalty under Section 15-A(1)(q) of the Act.;