Court No. - 37 Case :- WRIT TAX No. - 348 of 2007 Petitioner :- B.H. Tilli Works Respondent :- State Of U.P. & Others Petitioner Counsel :- Rishi Raj Kapoor Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Subhash Chandra Nigam,J.
Heard Sri R.R. Kapoor, learned counsel for the petitioner, and Sri U.K.
Pandey, Standing Counsel.
It appears that the Additional Commissioner Grade I, Trade Tax, Kanpur
Zone, Kanpur, has issued a notice dated 16.12.2006 for the assessment year
2000-01 under Section 21(2) of the U.P. Trade Tax Act (hereinafter referred
to as the ‘Act’). The petitioner filed a detailed reply to the notice, which is
Annexure ‘3’ to the writ petition. By the impugned order dated 25.1.2007 the
Additional Commissioner has granted approval to reopen the case under
Section 21 of the Act.
Learned counsel for the petitioner submitted that the reply of the petitioner
has not been considered and no reason has been given for granting the
approval.
Sri U.K. Pandey, Standing Counsel, states that let the order be set aside and
the matter be remanded back to the Additional Commissioner to consider the
reply of the petitioner and pass a fresh order.
In view of the above, the writ petition is allowed and the order dated
25.1.2007 (Annexure ‘4’ to the writ petition) is set aside. The matter is
remanded back to the Additional Commissioner to pass fresh order after
considering the reply of the petitioner and after giving opportunity of hearing
in accordance to law.
Order Date :- 21.1.2010
PG