DHARMA RICE MILL Vs. STATE OF U P

JUDGEMENT

(1.) Challenge in the instant writ petition is to the undated show cause notice (Annexure - 5/6 to the writ petition) whereby the petitioner has been called upon to appear on 14.10.2009 and to show cause why the assessment order dated 24.3.2006 may not be revised in exercise of power under Section 10- B of the U. P. Trade Tax Act.

(2.) The matter would not have detained us much except for the reason that the impugned notice is said to be without jurisdiction.

(3.) Sri N.C.Gupta, learned counsel for the petitioner has argued that the U.P. Trade Tax Act as a whole has been repealed by virtue of Section 81 of the Value Added Tax Act w.e.f. 1.12008 and therefore, no such notice could have been issued under Section 10-B of the U. P. Trade Tax Act.