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. As noted above, Revenue filed two revision applications under Section 11 of the Act before the High Court. By the impugned order dated 20.5.2005, the revisions were allowed and the orders of the Tribunal were set aside and that of the first Appellate Authority restored.

Though many points were urged in support of the appeals it was primarily contended that without formulating any question of law, the exercise of jurisdiction under Section 11 of the Act was impermissible.

The learned counsel for the respondent on the other hand supported the order of the High Court saying that though the questions have not been specifically indicated the basic issues for determination were taken note of and the impugned orders were passed.

We shall first deal with the power of the High Court in dealing with the revision petition. Section 11 of the Act reads as follows:

"11. Revision by High Court in special cases. (1) Any person aggrieved by an order made under sub-section (4) or sub-section (5) of Section 10, other than an order under sub-section (2) of that section summarily disposing of the appeal, or by an order passed under Section 22 by the Tribunal, 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) Any person aggrieved by an order made by the Revising Authority or an Additional Revising Authority refusing to state the case under this section, as it stood immediately before April 27, 1978, hereinafter referred to as the said date, may, where the limitation for making an application to the High Court under sub-section (4), as it stood immediately before the said date, has not expired, likewise apply for revision to the High Court within a period of ninety days from the said date.

(3) Where an application under sub-section (1) or sub-section (3), as they stood immediately before the said date, was rejected by the Revising Authority or an Additional Revising Authority on the sole ground that the period of one hundred and twenty days for making the reference, as specified in the said sub-section (1), has expired, such applicant may apply for revision of the order made under sub-section (2) of Section 10, to the High

Court within sixty days from the said date on the ground that the case involves any question of law.

(4) 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.

(5) Every application for making a reference to the High Court under sub-section (1) or sub-section (3), as they stood immediately before the said date, pending before the Revising Authorit