1997 (9) TMI 601

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....ought a writ of prohibition, restraining the respondent-Assistant Commissioner (Assessment) Trade Tax, Mathura from completing the assessment for the assessment year 1980-81. It appears that against the initial assessment order for the said assessment year, the petitioner had preferred an appeal before the Assistant Commissioner, (Judicial) where the assessment order was set aside with the directi....

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.... the assessment proceedings had become barred by time, inasmuch as, assessment if any, in pursuance of the remand could be within one year of the receipt of remand order in terms of sub-section (4) of section 21 of the U.P. Trade Tax Act. 3.. We have heard learned counsel for the parties. 4.. On August 19, 1997 this Court directed the Standing Counsel to file a supplementary counter-affidavi....

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....ar in question was received in the office of the respondent on May 27, 1989. Further, the assessment proceedings in pursuance of the remand ought to have been completed by March 8, 1990. However, the assessment proceedings after the remand were initiated on February 11, 1994 and by that time the assessment proceedings had become time-barred. In paragraph 10 of the supplementary counter-affidavit i....