Hon'ble Bala Krishna Narayana,J.
Heard Sri Santosh Yadav, Advocate holding brief of Sri Vishal Agarwal, learned counsel for the petitioner and learned Standing Counsel.
It appears that for the assessment year 2002-03, the petitioner has been assessed to tax for Rs.63,300/- by the assessing authority. Against the said order, the petitioner filed appeal. The said appeal has been allowed in part by the Commissioner (Appeals), Trade Tax, Aligarh and the amount has been reduced to Rs.4,500/-. It is the case of the petitioner that the tax has been deposited. It appears that the department has not accepted the order passed by the Commissioner (Appeals) and the department has filed the second appeal before the Tribunal, which has been allowed. In pursuance thereof, the recovery proceeding has been initiated.
Learned counsel for the petitioner submitted that the Tribunal has allowed the appeal ex-parte without giving opportunity of hearing and, therefore, the recovery proceeding is illegal and prayed that the recovery proceeding may be set aside.
The contention of the petitioner can not be accepted. The recovery is only consequential to the appellate order passed by the Tribunal. So long the Tribunal order exists, the recovery proceedings can not be said to be bad. If the Tribunal has passed the ex-parte order, it is open to the petitioner to move recalling application before the Tribunal or may file revision under Section 58 of VAT Act.
In view of the above, the present writ petition is devoid of any merit and is accordingly, dismissed.
Order Date :- 4.1.2010 R./