SANTOSHI ENTERPRISES Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This writ petition has been filed against an order rejecting the application for extension of time straight away alleging that the trade tax authorities will consider themselves bound by the short decision of this Court dated 22nd July 2004 passed by a Division Bench in Writ Petition No. 959 of 2004 Gaurav Printers And Fabricators v. State of U.P. and Ors., and, consequently will not be able, in appellate or other alternative remedies, to grant extension of time for filing declaration beyond the date on which an assessment order has been passed. The submission is that only this Court can examine the correctness of the said decision of the Division Bench.

(2.) In view of that decision dated 22,7.2004, the writ petition was dismissed in limini by the following order: There is no provision either under the U.P. Trade Tax or the Central Sales Tax Act which permits the assessing authority to grant time for filing the declaration form E-1 and E-2 or any other declaration forms once the assessment order has been passed. The application for extension of time for filing the declaration form has rightly been rejected. The writ petition is misconceived and is dismissed.

(3.) Normally, if we were to take a different view than the view taken by the Division Bench in the above Judgment, we would have to refer the matter to a larger Bench.