Court No. - 58
Case :- SALES/TRADE TAX REVISION No. - 290 of 2018 Applicant :- M/S Ram Shyam Stones And Minerals Pvt. Ltd. Opposite Party :- The Commissioner Of Commercial Tax Counsel for Applicant :- P.K.Singhal
Hon'ble Ashwani Kumar Mishra,J.
This revision arises out of an order passed by the Commercial Tax Tribunal, Moradabad, dated 20.9.2018, whereby the second appeal of assessee has been partly allowed, and he has been granted stay to the extent of 80% of the disputed amount of tax.
It transpires that the assessee has already preferred first appeal against the order of assessment, which is pending. The competent authority has granted stay to the extent of 60% of the amount demanded which, in appeal, has been enhanced to 80%. Although learned counsel for the revisionist submits that the financial condition of the assessee is poor but no material in support of such argument has been placed. In such circumstances, this Court finds no error in the view of the Tribunal, which may require any interference in this matter.
Revision is, accordingly, dismissed.
Order Date :- 26.10.2018 Anil