KISAN CRUSHER Vs. DEPUTY CANE COMMISSIONER MEERUT

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated 30.12.1997 passed by the Khandsari Inspector-cum-Assessing Officer, Roorkee rejecting the petitioner's option made under Section 3 (1-a) of the U.P. Sugarcane (Purchase Tax) Act, 1961 (hereinafter referred to as 'the Act') and an order dated 24.2.1998 passed by the Deputy Sugar Commissioner rejecting the petitioner's revision petition against the first mentioned order.

(2.) Counter and rejoinder-affidavits have been exchanged.

(3.) I have heard Sri P. C. Pathak, Advocate holding brief from Sri V. K. Shukla, counsel for the petitioner and Sri S. D, Singh, learned standing counsel for the respondents.