Hon’ble Sudhir Agarwal, J.—All these Revisions involve common questions of law and, therefore, have been heard together and are being decided by this common judgment.

2. Heard Sri Bharat Ji Agarwal, learned Senior Advocate, assisted by Sri Shubham Agarwal, learned counsel for Revisionist and learned Standing Counsel for Revenue.

Trade Tax Revision No. 141 of 2014:

3. This Trade Tax Revision has been preferred under Section 58 of Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as “Act, 2008”) raising following questions of law formulated in para 40 of memo of revision:

(I) Whether in view of the decision of the Division Bench of this Court in the case of ITC Limited v. Commissioner (Appeals), 2005 ELT 347 (para 35), the complete dispensation of deposit of the amount should be allowed if the appellant-applicant has strong prima facie case and where two views are possible even if the appellant-applicant is running in good financial position?

(II) Whether none of three clauses of Section 25 (1) of Act, 2008 is applicable in the present case hence the assessing authority had no jurisdiction to make a provisional assessment order and the provisional assessment or