(1.) In this bunch of writ petitions the petitioners have challenged the constitutional validity of Section 8-E of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") which has been inserted by Section 7 of the U.P. Act No. 11 of 2001. We are treating Writ Petition No. 865 of 2001 as the leading case. The petitioner in that petition has also challenged the notices, copies of which are annexures 2 and 11 of the writ petition issued under Section 8-E.
(2.) The petitioner in Writ Petition No. 865 of 2001 is a sole proprietorship concern whose business is to get purchase orders from its ex-U.P. Principals, and to purchase goods in pursuance of such orders from agriculturist/farmers. The petitioner has entered into an agreement with M/s. Tian Yuan India (P) Limited, Raigarh, Maharashtra, for purchasing goods on their behalf. The petitioner purchases mentha oil for and on behalf of ex-U.P. principals and it dispatches the same to its ex-U.P. principals, namely, M/s. Tian Yuan India Pvt. Limited in accordance with the agreement dated April 2, 2001, annexure 1 to the writ petition. Earlier also the petitioner entered into similar agreements with the said company.
(3.) By notice dated July 8, 2001 the consignment of mentha oil was detained by the respondent No. 3, Trade Tax Officer, Mobile Squad, Jhansi, and the driver of the vehicle was informed about it on July 9, 2001 by the notice dated July 8, 2001, annexure 2 to the writ petition, which has been issued under Section 8-E of the Act. A perusal of the said notice shows that the detention has been made because the petitioner has not deducted the tax from the sellers/ agriculturists and has not deposited the "same.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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