ALLAHABAD WIRE DRAWING INDUSTRIES PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER ASSESSMENT 7 TRADE TAX DEPUTY COMMISSIONER

JUDGEMENT

(1.) By means of the present writ petition the petitioner, Allahabad Wire Drawing Industries (P) Ltd., Allahabad through its Managing Director, Smt. Shashi Prabha seeks the following reliefs:

(2.) The writ petition was presented on 12th January, 2005. 18th January, 2005 this Court directed the learned standing counsel to obtain instruction in the matter. It appears that while the matter was engaging attention of this Court, the Assistant Commissioner (Assessment) Trade TaxSector- 7, Allhabad-respondent No. 1 passed an order dated 19th January, 2005 rejecting the petitioner's application for issuance of Form 31, as a result of which an application for amendment was filed which has been allowed by the Court vide order dated 27th April, 2005 and the following relief has been added: (i-a) issue a writ, order or direction in the nature of certiorari quashing the misc. order dated 19.1.2005 (Annexure 10 to the writ petition) passed by respondent No. 1.

(3.) Briefly stated the facts giving rise to the present writ petition are as follows: According to the petitioner it is registered both under the U.P. Trade Tax Act (hereinafter referred to as the Act) as well as the Central Sales Tax Act. It is engaged in the business in trading of iron and steel and manufacturing of iron and steel goods as agricultural implements. For the purpose of its business the petitioner has to import iron and steel froth outside the State of Uttar Pradesh for which a declaration in Form 31 is required. It was allotted 20 Form 31 by the respondent No. 1 on 25th March, 2003 which according to the petitioner had been utilized. Subsequently, on 13th September, 2004 the petitioner again applied for issuance of 5 Form 31. Along with the application it is alleged that the petitioner has furnished details of utilization of earlier 20 Form 31 issued to it. As no order was passed by the respondent No. 1 on the petitioner's application dated 27th September, 2004 for issuance of 5 Form 31 and the business of the petitioner was suffering, it was left with no other option but to approach this Court by filing the present writ petition. However on 19th January, 2005, as already mentioned herein before the application has been rejected by respondent No. 1. The order dated 19th January, 2005 is also under challenge in the present writ petition. From a perusal of the order dated 19 January, 2005, we find that the Assistant Commissioner (Assessment) Trade Tax-Sector-7, Allahabad has rejected the petitioner's application for issuance of Form 31 on the ground that in a survey made on 30th September, 2003 at the petitioner's business premises in which very little stock of agricultural implements were found and further from April, 2003 to September, 2003 the petitioner had imported iron and steel worth of Rs. 88,69,484.00/- and had disclosed sale of agricultural implements for more than a crore of rupees and taxable turnover of Rs. 17,63,776/-. The petitioner was confronted with the details/information and was asked to give the details of the purchasers of agricultural implements, its manufacture and sale. The Assistant Commissioner (Assessment) Trade Tax- Sector-7, Allahabad respondent No. 1 had further rejected the application on the ground that the petitioner was not cooperating with the assessment proceedings as it had not produced the books of account and further the petitioner had misused declaration Forms 3B issued in the Assessment Years 1993-94 and 1994-95 for which demand has been raised to the tune of several crores of rupees under Sections 4B(5) and 3B which is still outstanding