Court No. - 37 Case :- WRIT TAX No. - 1081 of 2010 Petitioner :- M/S Shri Balaji Traders Respondent :- State Of U.P. & Others Petitioner Counsel :- N.C. Gupta Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard learned counsel for the petitioner and the learned
standing counsel.
By means of the present petition, the petitioner is
challenging the provisional assessment order passed under
section 25 (1) of the U.P. Value Added Tax Act for the month
of January, 2010 and is further seeking a direction to the
Commissioner, Commercial Tax, Lucknow, U.,P. to consider
the complaint of the petitioner, which is annexed as
Annexure 9 to the writ petition.
The petitioner has alrternative remedy by way of an appeal
under sectioin 55 of the Act aforesaid, against the
provisional assessment order therefore we decline to
entertain the relief no.1.
So far as the relief no.2 is concerned, we direct the
Commissioner, Commercial Tax, Lucknow to consider the
complaint of the petitioner, if necessary, make an enquiry
and pass apppriate order in accordance with law, preferably
within a period of four weeks from the date of production of a
certified copy of this order.
With the observations made above, the writ petition stands
disposed of finally. No costs.
Order Date :- 3.8.2010
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