DABUR INDIA LIMITED Vs. STATE OF U P

JUDGEMENT

(1.) We have heard Sri Bharat Ji Agarwal assisted by Sri Piyush Agarwal for the petitioner. Learned standing counsel appears for the State respondents.

(2.) The petitioner had earlier filed a Writ Petition (Tax) No. 2283 of 2002, against the notice under Section 21(2) U.P. Trade Tax Act, which was allowed by the Court on 31.3.2010, setting aside the order dated 28.9.2002, passed by the Additional Commissioner Grade-I, Trade Tax, Ghaziabad Zone, Ghaziabad. The Court had accepted the grounds of challenge that no material was disclosed in the order passed under Section 21(2) of the Act, relating to the escaped assessment for the years 1996-97, 1997-98, 1998-99 and 1999-2000, and directed the Additional Commissioner, Grade-I, Trade Tax, Ghaziabad Zone, Ghaziabad, or any other competent authority to pass fresh orders.

(3.) In pursuance to the order passed by the Court on 31.3.2010, the respondent No. 2 has passed afresh order dated 11.5.2011, on the basis of which notice under Section 21(2) has been issued to reply as to why the escaped turnover be not reassessed to tax. After receiving petitioner's reply, the Additional Commissioner, has passed orders on 11.5.2011, giving permission under Section 21(2) of the U.P. Trade Tax Act for reassessment, giving rise to this writ petition, to set aside the order for assessment years 1996-97 and 1998-99. For assessment years 1998-99 and 1999-00, the petitioner is participating in the assessment proceedings.