Present Revision has been preferred against the order dated 18.05.2012 passed by the Commercial Tax Tribunal, Lucknow in Appeal No. 201 of 2012 for the assessment year 2007-08.
Sri Pradeep Agarwal, learned counsel for the revisionist submits that the assessee i.e. M/s. Shimla Food & Flavours manufactured and sold Gutka and Sweet Supari and the provisional assessments have been made till December, 2007 for the assessment year 2007-08.
Being aggrieved against the assessment order, the assessee has filed first appeal before the Additional Commissioner (Appeals) Commercial Tax , who has granted the stay of 60% demand of the tax, till the disposal of the appeal. The Tribunal vide the impugned order dated 18.05.2012, further stayed the demand of 20% of the Tax. For the remaining 20% of the demand, the assessee has filed the present revision.
On the other hand, learned Standing Counsel submits that the assessee has already got the stay of the demand of 80%. Now, there is no justification to grant further stay in the matter.
After hearing both the parties' I direct the First Appellate Authority to decide the First Appeal within a period of one month from today. Till the disposal of the appeal, the status-quo, as on today, shall be maintained.
With the above direction, the Trade Tax Revision is disposed of.
Order Date :- 28.5.2012 Suresh/