JAINSON TRANSPORT CORPORATION, ALIGARH THROUGH ITS PART­NER AND ANOTHER Vs. ADDL.COMMISSIONER TRADE TAX, ALIGARH ZONE, ALIGARH AND ANOTHER

JUDGEMENT

(1.) By means of the present writ petition, the petitioner is challenging the order dated March 30, 2001, passed by the Additional Commissioner, Trade Tax, Aligarh, under rule 6(5) and 6(7) of the Rules by which he has appointed the Assistant Commissioner (Assessment), Trade Tax, Aligarh as the assessing authority of the petitioner.

(2.) It appears that by the order dated January 17, 2000, the Additional Commissioner has appointed the Assistant Commissioner (Assessment) as the assessing authority of the petitioner. The said order has been challenged in the Writ Petition No. 629 of 2000. The contention of the petitioner was that it was the transporter and was not the dealer and therefore the order under rule 6(5) and 6(7) of the Rules should not be passed. The said writ petition was disposed of vide order dated August 1, 2000 directing the petitioner to submit the objection before the respondent and the respondent has been directed to decide the said objection.

(3.) It appears that the petitioner has filed objection. The said objection has been decided by the order dated September 30, 2000 and a fresh order has been passed under rule 6(5) and 6(7) of the Rules. Being aggrieved the petitioner filed Writ Petition No. 1068 of 2000 challenging the said order. The writ petition was entertained and on September 30, 2000 this court has stayed the operation of the order. However it was made open to the Additional Commissioner to pass a fresh order. In pursuance of the said order, the impugned order dated March 30, 2001 has been passed.