JUDGMENT

(Arising out of S.L.P. (Civil) No. 21383-21384 of 2005)

Dr. ARIJIT PASAYAT, J.

Leave granted.

Challenge in these appeals is to the order passed by a learned Single Judge of the Allahabad High Court disposing of several revision petitions filed by the respondent-Commissioner of Trade Tax, Uttar Pradesh, under the Uttar Pradesh Trade Tax Act, 1948 (in short Act).

The factual position which is almost undisputed is as under:

Two petitions for revision under Section 11 of the Act were filed before the High Court questioning correctness of the common order dated 28th May, 1997, passed by the Trade Tax Tribunal, Agra (in short the Tribunal). The disputes related to the assessments for assessment year 1987-88 under the Act and the Central Sales Tax Act, 1956 (in short the Central Act). Demands were raised by orders of the assessment dated 17.9.1993. The demands were challenged before the Assistant Commissioner (Judicial) II, Trade Tax, Agra who remitted the matter to the Tax Assessing Officer for fresh assessment. Appellant (hereinafter described as assessee) filed appeals before the Tribunal. The appeals were allowed and the first appellate orders dated 22.7.1996 were set aside.