JAI JAWAN ARMS Vs. STATE OF U P

JUDGEMENT

(1.) In these Writ petitions similar questions of fact and law are involved and with the consent of parties they are taken up together and are being disposed of by a common judgment and order. Writ Petition Nos. 117/06, 118/06, 119/06, 120/06, 121/06, and 122/06 relate to the assessment year 2000-01, 2001-02, 2002-03, 2001-02, 2001-02, 2002-03 and have been filed for quashing the orders dated 17-12-2005 passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Range, Kanpur, respondent No. 3 passed under Section 21(2) and the impugned notices dated 17-12-2005 issued by respondent No. 5 pursuant to the order dated 17-12-2005.

(2.) Writ petition No. 164 (Tax) of 2006 Jai Jawan Arms v. State of U.P. relates to the assessment year 1999-2000 and has been filed for quashing the notice dated 01-12-2005 issued by Assistant Commissioner, Sales Tax, Sector-17, Kanpur under Section 21(2) of the Act.

(3.) The facts of all the aforesaid writ petitions are almost same, therefore, facts of the leading Writ Petition No. 117 of 2006 are briefly stated as under: