LAWS(ALL)-2004-5-13

RAM SHYAM SHUKLA SHATRUGHAN PRASAD SHUKLA DIRECTOR OF SIKANDRABAD Vs. ASSISTANT COLLECTOR COLLECTION TRADE TAX

Decided On May 17, 2004
SRI RAM SHYAM SHUKLA, SHATRUGHAN PRASAD SHUKLA, DIRECTOR OF SIKANDRABAD Appellant
V/S
ASSISTANT COLLECTOR, COLLECTION, TRADE TAX Respondents

JUDGEMENT

(1.) This writ petition has been filed for a writ of certiorari quashing the impugned recovery proceedings initiated against the petitioners under the U.P. Trade Tax Act.

(2.) Heard learned counsel for the parties.

(3.) The petitioners are the Directors of M/s Sikandrabad Chemicals Private Limited which is a limited liability Company. For the assessment year 1995-96 against the aforesaid Company under the Central Sales Tax Act a demand of Rs. 7,66,072/- was vised by the Assessing Officer and pursuant thereto the recovery proceedings were initiated against the petitioners.