Reasoned reassessment permission required; unreasoned approval was quashed and sent back for fresh consideration.

Permission for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948, could not be sustained where the order contained no reasons and the affected party's reply had not been properly considered. The HC held that, since the reassessment process had not progressed further, the proper course was to require fresh consideration by the competent authority with a reasoned order after hearing the petitioner. The permission order was quashed and the matter remitted for reconsideration, while the larger issues raised in the writ petition were left open.

---

---

Issues: Whether the order granting permission for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948, could be sustained when it contained no reasons and the matter required reconsideration.

Analysis: The order permitting reassessment had only recently been passed and no further reassessment proceedings had advanced. In the circumstances, the appropriate course was to direct fresh consideration of the proposal by the competent authority after taking into account the petitioner's reply and by recording reasons. The Court expressly refrained from expressing any concluded opinion on the larger issues raised in the writ petition and left those questions open.

Conclusion: The permission order was set aside and the matter was remitted for a fresh reasoned decision after considering the petitioner's reply.

Final Conclusion: The writ petition was allowed to the extent of quashing the impugned permission order and directing reconsideration of the reassessment proposal, without a final adjudication on the substantive controversy.

Ratio Decidendi: Where permission for reassessment is granted without adequate reasons, the matter may be sent back for fresh consideration with a reasoned decision after hearing the affected party.

---