M/S Kanoria Chemicals & … vs State Of U.P. & Another on 23 July, 2010

Court No. - 37

Case :- WRIT TAX No. - 1029 of 2010

Petitioner :- M/S Kanoria Chemicals & Industries Ltd., Sonebhadra
Respondent :- State Of U.P. & Another
Petitioner Counsel :- Aloke Kumar
Respondent Counsel :- C.S.C.

Hon'ble Rajes Kumar,J.

Hon’ble Bharati Sapru,J.

The contention of the petitioner is that there is no notification
authorizing the Joint Commissioner to have a jurisdiction under
Section 10-B of the U.P. Trade Tax Act (hereinafter referred to as
the “Act”) and, therefore, notice is without jurisdiction.

Sri U.K. Pandey, learned Standing Counsel may obtain instruction
on the issue as to whether under Section 10-B of the Act any
notification has been issued by the State Government authorizing
the Joint Commissioner to exercise the power or not.

Put up as fresh on 2.8.2010.

Order Date :- 23.7.2010
OP