2013 (4) TMI 431

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l :- Rakesh Kumar Respondent Counsel :- C.S.C. ORDER By means of the present writ petition the petitioner has challenged the order dated 16th April, 2010 passed by the Additional Commissioner (Grade-I), Commercial Tax, Jhansi Zone, Jhansi, respondent no.1 granting permission under Section 21(2) of the the U.P. Trade Tax Act, 1948, hereinafter referred to as "the Act" for assessment of ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice under Section 21(2) of the Act was issued to the petitioner on 4th July, 2009. The petitioner submitted its reply along with a certificate issued by M/s. Bharat Petroleum Corporation Ltd. dated 18.3.2009 and an affidavit of Sri Narendra Kumar Jain, a partner of the firm stating therein that petitioner's firm is carrying only business of Kerosene Oil meant for supply through Public Di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on Kerosene Oil. We have heard Sri Rakesh Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the respondents. Learned counsel for the petitioner submitted that the respondent no.1 however, accepted the contention of the petitioner on first count and vide order dated 6th August, 2009 refused to grant permission under Section 21(2) of the Act but by ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....il, 2010 ex parte he has granted permission to reopen the matter under Section 21(2) of the Act without affording any reasonable opportunity to the petitioner to file its reply. Since the impugned order dated 16th April, 2010 has been passed without affording opportunity to the petitioner to submit its reply it is against the principles of natural justice. In this view of the matter as once the....