( 1 ) PRESENT revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as "act") is directed against the order of Tribunal dated 01. 10. 1997 relating to the assessment year 1989-90 under the U. P. Trade Tax Act arising from the proceeding under Section 21 of the Act.

( 2 ) FOR the assessment year 1989-90. the Assessing Authority passed assessment order under section 7 read with Rule 41 on 27. 3. 1993. Thereafter, a notice under Section 21 of the Act was issued for the first time on 23. 3. 1995 and in pursuance thereof, an order was passed under section 21 of the Act on 30. 9. 1995. Applicant filed appeal against the said order, which had been dismissed by the Deputy Commissioner (Appeals ). Trade Tax. Agra vide order-dated 24. 04. 1997. Applicant further filed Second Appeal before the Trade Tax Tribunal, Agra, which has been allowed in part. Tribunal has sustained the initiations of proceeding under Section 21 of the Act but has reduced the estimate of turnover.

( 3 ) HEARD learned Counsel for the parties.

( 4 ) LEARNED Counsel for the applicant submitted that the entire proceeding under Section 21 of the act was barred by limitation Me submitted t