JUDGMENT :

SUBHASH VIDYARTHI, J.

1. Heard Shri Amar Mani Tripathi holding brief of Shri Pradeep Agrawal Advocate the learned Counsel for the petitioner and Shri Sanjay Sareen, the learned Additional Chief Standing Counsel for the State.

2. By means of the instant Revision filed under Section 11 of the Uttar Pradesh Trade Tax Act 1948, the revisionist has challenged validity of an order dated 16.10.2008 passed by the Trade Tax Tribunal, Lucknow Bench-III, Lucknow in Second Appeal No. 322 of 2004, which was filed by the petitioner against an order dated 28.01.2004 passed by the Joint Commissioner Appeal 4, Trade Tax, Sitapur. The petitioner has also challenged the decision of Second Appeal No. 241 of 2004 filed by the Commissioner, Trade Tax U.P., Lucknow, which appeal has also been decided by the same order.

3. The learned Additional Chief Standing Counsel raised a preliminary objection that the petitioner has challenged orders passed in two separate second appeals. Even if both the second appeals were decided by a common judgment and order, since the order decides two separate appeals, two separate revisions ought to have been filed.

4. The learned counsel for the petitioner could not d