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2010 (4) TMI 997 - ALLAHABAD HIGH COURTOrder dated February 25, 2010, passed by the Additional Commissioner, Grade I, Commercial Tax, Varanasi Zone I, Varanasi, granting approval under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 to reopen the proceedings for the assessment years 1997-98 and 1998-99 both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act, 1956 beyond the normal period of limitation challenged Held that:- In the present case, we find that the Additional Commissioner, Grade I, Commercial Tax, Varanasi Zone I, Varanasi has not acted in accordance with law and despite the order passed by this court the power has not been exercised carefully and judiciously and the order of this court has not been complied with. For the reasons stated above, the writ petition is allowed. The impugned orders dated February 25, 2010 for the assessment years 1997-98 and 1998-99 both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act are set aside with cost of ₹ 25,000, which will be payable by the Additional Commissioner, Grade I, Commercial Tax, Varanasi Zone I, Varanasi, to the petitioner by account payee cheque within a period of one month.
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