SAKET BRICKS TRADERS, RAMWAPUR, KUSHMI BAZAR, GORAKHPUR Vs. ADDITIONAL COMMISSIONER (LEGAL) TRADE TAX & OTHERS

JUDGEMENT

(1.) The petitioner seeks a writ of certiorari quashing the order dated 20th April, 1996 whereby the application of the petitioner for compounding has been rejected on the ground that the application was filed beyond time.

(2.) The petitioner is partnership firm and is carrying on the business of manufacturing and sales of bricks. The petitioner for the year 1994-95 moved an application on 5th may, 1995 for compounding under compounding scheme introduced by the State Government in exercise of power under Section 7-D of the U.P. Trade Tax Act, 1943 (hereinafter referred to as the Act) for lump sum payment of tax during the relevant period. This application has been rejected by respondent no. 1 by the impugned order dated 20th April, 1996 on the ground that the application was filed beyond the period prescribed for submitting the application for compounding.

(3.) It is not disputed that the petitioner had filed an application for compounding under the scheme introduced by the State Government in exercise of power under Section 7-D of the Act, which was beyond time by 5 days. The contention of Shri Rajesh Kumar, learned counsel for the petitioner, is that the petitioner had also filed an application to condone the delay and respondent no. 1 without considering the facts as stated in the application rejected the application filed by the petitioner.