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2008 (5) TMI 629 - ALLAHABAD HIGH COURTVires of rule 43(4)(a) of the U.P. Trade Tax Rules, 1948 challenged - Held that:- The learned counsel for the petitioner could not show that rule 43(4)(a) of the Rules, in any manner, as such, is inconsistent to any provision of the Act. We are not impressed by the submission of the learned counsel for the petitioner that rule 43(4)(a) is against the spirit of the exemption/concession granted under section 4A and, therefore, is liable to be struck down. We are not inclined to hold that the petitioner is entitled for issuance of mandamus directing the respondents to dispense with the requirement of rule 43(4)(a) of the Rules upon the petitioner as that would amount to make a statutory provision by judicial order inapplicable upon the petitioner, though otherwise, by operation of law, it is applicable, binding and cannot be dispensed with. In view thereof, no error in the order dated September 16, 2002, impugned in this writ petition, passed by respondent No. 1. The petitioner is not entitled for any relief as sought in this writ petition.
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