UNITED TRACTORS Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THE Petitioners have filed this petition challenging the validity of the proceedings under section 10-B of the Uttar Pradesh Sales Tax Act for the assessment years 1974-74 and 1974-1975. These were initiated on the basis of the application filed by the Sales Tax Officer before Deputy Commissioner (Executive). The petitioners also challenge the validity of clause (c) of section 10-B(3) of the said Act. However, in the present petition the validity of the aforesaid sub-clause is not pressed. Consequently, the petitioners seek quashing of notices dated September 15, 1982 and September 18, 1982 under section 10-B for the aforesaid assessment years in question.

(2.) IT was relevant that assessment order for the assessment year 1973-74 was passed on September 18, 1976, which is sought to be revised by means of the impugned notice. Similarly for the assessment year 1974-75, the assessment order was passed on September 29, 1976 which is also sought to be revised by means of the impugned notice. In pursuance to the interim order passed by this Court in the present case on September 21, 1982, the Deputy Commissioner (Executive) disposed of the same by means of order dated September 25, 1982 and accepting the objection dropped the proceedings under section 10-B for the assessment year 1973-74. Hence the present petition is confined to the assessment year 1974-75.

(3.) UNDER the aforesaid premise of law the facts in the present case are, an application under section 10-B was filed by one Shri Ram Murati Singh, Sales Tax Officer, Gorakhpur, for initiating proceedings under the said section for the relevant assessment year in question. The said application is annexure 3 to the rejoinder affidavit. That reveals, the Sales Tax Officer has referred to information he came to know after passing the assessment order for the assessment year 1974-75. It is not in dispute, earlier to this application even order under section 21 was passed by him on the basis of the said subsequent information collected from the Income Tax Department. After passing the original assessment order under rule 41(7) of the U.P. Sales Tax Rules, reassessment order under section 21 was passed on September 23, 1977. Another order under section 21 of reassessment for the same assessment year in question was passed on January 29, 1979. Thereafter third notice was served on the petitioner under section 21 by means of order dated August 6, 1979 and the petitioners were again reassessed.