R.K. CHADDHA Vs. STATE OF U.P.

JUDGEMENT

(1.) By means of this writ petition, the petitioners have challenged the recovery notice dated 29th December, 2007 issued against them for recovery of the sales tax/ trade tax dues outstanding against the Company.

(2.) The facts leading to the filing of the writ petition is that petitioner no.1 is one of the Directors of the Company known as Vespa Car Company Ltd., which has a large number of share holders. Petitioner no.2 is the authorized representative looking after the trade tax matters of the Company and is not an employee nor is looking after the day to day affairs of the Company.

(3.) It transpires that an ex parte assessment order was passed against the company for the assessment year 1991-92 under the U.P. Trade Tax Act. Similarly, for the assessment year 1992-93, an ex parte assessment order was passed under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. When the petitioner came to know about the ex parte orders, an application under Section 30 was filed for the recall of the ex parte assessment order and, at the same time, also preferred an appeal along with a stay application before the Joint Commissioner (Appeals), Trade Tax, Kanpur, which is alleged to be pending till date. It has also been stated that the application under Section 30 of the Act was rejected by an order dated 23rd November, 2007. Subsequently, a recovery notice dated 29th December, 2007 has been issued by the Assistant Collector (Collection), Trade Tax, Kanpur Nagar against the petitioners for recovery of the amount pursuant to the ex parte assessment order. The petitioners, being aggrieved by the said recovery notice, have filed the present writ petition.