INDIA BONI FACTORY Vs. STATE OF U.P.

JUDGEMENT

(1.) We have heard Sri Bharat Ji Agrawal; learned senior advocate, assisted by Sri Piyush Agarwal, learned counsel for the petitioner. Sri S.P. Kesarwani, Additional Chief Standing Counsel, appears for the State respondents. In this writ petition filed in the year 1986, the further proceedings for assessment of the assessment year's 1979-80, 1980-81 and 1981-82 under the U.P. Sales Tax Act and the Central Sales Tax Act in pursuance to the remand order dated July 31, 1984 passed by the Assistant Commissioner, (Judicial), Sales Tax, Kanpur, subject to any order which may have been passed earlier, were stayed up to August 6, 1986. The interim order was directed to operate till September 2, 1986 and thereafter on February 26, 1986, till further orders.

(2.) The writ petitions were dismissed for want of prosecution on July 29, 1999 and were restored on August 3, 1999. Again, on August 26, 2003, the writ petition was dismissed for want of prosecution as the counsel did not have any instructions. The matter was released by learned judges hearing the matter on April 2, 2004. In the aforesaid background, the writ petition has now come up for hearing after 25 years.

(3.) The petitioner was assessed to trade tax for the years 1979-80 to 1981-82, both under the U.P. Sales Tax Act and Central Sales Tax Act. The appeals filed by the assessee were allowed on July 31, 1984 and the matter was remanded. It is admitted that the remand order was served on the assessee on October 8, 1984, and on the Department on August 18, 1981. The only question which arises for consideration therefore is whether the remand orders were passed within one year of the date of service of the order in the Department.