Uttar Pradesh VAT Rules

Revision by high court in special cases

1. Any person aggrieved by an order made under sub-section (7) or sub-section (8) of section 61 other than an order under sub-section (4) of that section summarily disposing of the appeal or by an order passed under section 62, may, within ninety days from the date of service of such order, apply to the High Court for revision of such order on the ground that the case involves any question of law.
2. The application for revision under sub-section (1) shall precisely state the question of law involved in the case, and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised.
3. Where an application under this section is pending, the High Court may, on an application in this behalf, stay recovery of any disputed amount of tax, fee or penalty payable, or refund of any amount due under the order sought to be revised:

   Provided that no order for stay or recovery of such disputed amount shall remain in force for more than thirty days unless the applicant furnishes adequate security to the satisfaction of the Assessing Authority concerned.

4. The High Court shall, after hearing the parties to revision, decide the question, of law involved therein, and where as a result of such decision, the amount of tax, fee or penalty is required to be determined afresh, the High Court may send a copy of the decision to the Tribunal for fresh determination of the amount, and the Tribunal shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision.
5. All applications for revision of orders passed under sections 61 or 62 in appeals arising out of the same cause of action in respect of an assessment year shall be heard and decided together:

   Provided that where any one or more of such applications have been heard and decided earlier, if the High Court, while hearing the remaining applications, considers that the earlier decision may be a legal impediment in giving relief in such remaining applications, it may recall such earlier decision and may thereafter proceed to hear and decide all the applications together.

6. The provisions of section 5 of the Limitation Act, 1963, shall mutatis mutandis, apply to every application, for revision under this section.

   Explanation- For the purpose of this section, the expression "any person" includes the Commissioner and the State Government.

Determination of disputed questions

1. If any question arises, otherwise than in a proceedings pending before a Court or before an authority under the Act, whether, for the purposes of this Act-
   • any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or
   • any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or
   • any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefor; or
   • any particular dealer is required to obtain registration ; or
   • any tax is payable in respect of any particular sale or purchase and, if so, the rate thereof, the person or the dealer concerned may, after depositing the fee specified in section 77, submit an application to the commissioner, along with such documents as may be prescribed.
2. The Commissioner shall, after giving the applicant an opportunity of being heard, decide as he deems fit the question so arising:

   Provided that, before giving such decision, the Commissioner may, in his discretion, ask an officer subordinate to him to make such inquiries as he considers necessary for the decision of the question.

3. No decision of the Commissioner under this section shall affect the validity or operation of any order passed earlier by any assessing authority, appellate authority, revising authority or the Tribunal.
4. No question which arises from an order already passed, in the case of applicant, by any authority under this Act or the Tribunal, shall be entertained for determination under this section.
5. Except as provided in sub-section (3), a decision given by the Commissioner under this Section shall, subject to the provisions of sections 61 and 63 be final and binding on the applicant, the Assessing Authority and the Appellate Authority.
6. A copy of the decision given under this section shall be sent to the applicant and to the assessing authority concerned.

Orders against which no appeal or revision shall lie

No appeal and no application for revision shall lie against-

1. an order or notice initiating an inquiry for assessment or re-assessment;
2. any order or action under section 45, sub-sections (1), (2) or (7) of section 48, sub-section (6) of section 50 or an order of seizure of goods.

Additional evidence in appeal

The assessee shall not be entitled to produce additional evidence, whether oral or documentary, before the appellate authority or the Tribunal except where the evidence sought to be adduced is evidence, which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within his knowledge or could not be produced by him before the assessing authority, and in every such case, upon the additional evidence being taken on record, reasonable opportunity for challenge or rebuttal shall be given to the Assessing Authority.