ARVIND KAPUR Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a company. Apparently, an ex parte assessment order in respect of the year 2002-03 was passed which was set aside under Section 30 of U.P. Trade Tax Act, 1948 on an application of the petitioner and by the impugned order dated 1.12.2005 (Annexure '3' to the writ petition) assessment has been made. Pursuant to the assessment, recovery has been issued.

(2.) The impugned order is appealable under Section 9 of the U.P. Trade Tax Act, 1948 (hereafter referred to as the 'U.P. Act' for brevity) in respect of the part of the order covered by the U.P. Act, and appealable under Section 20 of the Central Sales Tax Act, 1956 (hereafter called the "Central Act' for short) in respect of the part of the order covering inter-State trade.

(3.) Normally, the petition would have been dismissed on the ground of availability of the alternative statutory remedy under the taxing statutes. However, we have heard the matter because learned Counsel for the petitioner submitted that a pure question of law was involved, which went to the root of the matter. The arguments were confined to that question of law.