Heard learned standing counsel for the State. Affidavit of service is there on behalf of the assessee but they have not turned up. This revision has been filed by the State under Section 11(1) of the U.P.Trade Tax Act for the Assessment Year 1988-89 against the order of the Tribunal dated 6.2.2002.
The questions of law referred to are hereunder: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to dismiss the appeal filed by the Revenue, without considering the provisions of Section 3F of the U.P.Trade Tax Act and without considering the conditions of compounding scheme for Civil Work contractors, issued under Section 7D of the Act ?" The Tribunal has come to the conclusion that Form- 3A used by the assessee were genuine and were not forged and therefore, has allowed the claim for exemption against Form 3A.
In view of the findings recorded I see no reason to interfere in the order passed by the Tribunal. This revision has no merit and is dismissed. Order Date :- 8.1.2010 AKJ