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Judgment
Pankaj Mithal, J.—Assessee/opposite party has been served with the notice of this revision by the Office of the Assistant Commissioner (Assessment Trade Tax Officer) on 31.7.03 but despite above service no one has put in appearance.
Heard Sri B.K. Pandey, learned Standing Counsel on behalf revisioinist.
The assessee/opposite party appears to have entered into an agreement with the U.P. State Road Transport Corporation, whereby and whereunder he agreed to lease out the Bus No. U.P.21-8853 of use by the U.P.S.R.T.C. on specified route. On the basis of the aforesaid agreement invoking Section 3F of the U.P. Trade Tax Act an order of assessment was passed determing the tax liability on the amount of rent realised by the assessee/opposite party. The said order was confirmed in appeal by the Deputy Commissioner of Appeal, however it has been set aside by the impugned order dated 16.4.03 by the Trade Tax Tribunal.
Aggrieved the department has preferred this revision.
The controversy in this revision centers around the question as to whether the possession of the bus in question was transferred to the U.P.S.R.T.C. that is to say whether it was being run under effective control of the U.P.S.R.T.C. pursuant to the above referred agreement.
A similar question in respect of an identical agreement had come up for consideration before this Court in the case of Commissioner of Trade Tax U.P. Lucknow v. Balbir Singh T.T.R. No. 479 of 2001 and connected matters which were decided vide judgment and order dated 7.4.09. The Court set aside the order of the Tribunal and held that the control of the bus under such agreement had passed into the hands of the U.P.S.R.T.C. and therefore the assessee/opposite party is liable to pay tax u/s 3F of the Act.
In view of the aforesaid facts and circumstances, the controversy raised in this revision stand squarely covered by the aforesaid judgment and order of this Court dated 7.4.09 passed in T.T.R. No. 479 of 2001.
Accordingly, this revision is allowed in the same terms and conditions as the above referred revision.