Court No. - 27 Case :- MISC. BENCH No. - 4545 of 2000 Petitioner :- Ajay Kumar Agarwal And Another Respondent :- Assistant Commissioner Special Investigation Branch Trade Ta Petitioner Counsel :- Ram Narain Gupta,Nakul Dubey Respondent Counsel :- C.S.C.,S.M.K.Chaudhary Hon'ble Devi Prasad Singh,J.
Hon’ble S.C. Chaurasia,J.
Mr. Rahul Srivastava, holding brief for Mr. S.M.K. Chaudhary appears for the
petitioner and Mr. H.P. Srivastava, learned Addl. Chief Standing Counsel for
the opposite parties.
Present writ petition under Art. 226 of the Constitution of India has been filed
for quashing of assessment proceedings of trade tax pertaining to the years
1995-96, 1996-97 and 1997-98, pending before the Trade Tax Officer, Sector-
11, Lucknow. the petitioners have also prayed for refund of the amount of
Rs.1,73,558.50 with interest.
On the other hand, learned Addl. Chief Standing Counsel submits that the
respondents have proceeded ahead against the petitioners on the material and
evidence on record while discharging their statutory obligations.
Controversy involved in the present writ petition relates to disputed question
of facts.
No case for interference under Art. 226 of the Constitution of India is made
out. The petitioners have got option to approach appropriate authority under
the statutory provisions contained in Trade Tax Act and rules framed
thereunder. With liberty to approach the competent authority or prefer an
appeal against the order passed by the assessing authority, the writ petition is
dismissed.
Order Date :- 5.1.2010
kkb/