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2010 (2) TMI 1108 - HC - VAT and Sales TaxGrievance of the petitioner against the assessment order dated September 5, 2009 passed by opposite-party No. 3 for the assessment year 2005-06. Grievance of the petitioner in respect to the order dated October 22, 2009/November 3, 2009 passed by opposite-party No. 3. Held that:- The present writ petition filed by the petitioner, so far it relates to the challenge of the assessment order dated September 5, 2009 passed by the assessing authority (opposite-party No. 3) in the assessment year 2005-06, is dismissed on the ground of alternate remedy available to the petitioner under section 9 of the Act. However if the petitioner seeks the said alternate remedy before the appellate authority then in that circumstances, the appeal of the petitioner shall not be dismissed on the ground of limitation by the appellate authority but the same may be adjudicated and decided on the merits after hearing the parties concerned in accordance with law. The impugned order dated October 22, 2009/November 3, 2009 passed by opposite-party No. 2 thereby rejecting the petitioner's application dated January 16, 2006 on the ground that the same was filed beyond the statutory period of limitation, i.e., 60 days as provided in said section is an action beside being contrary to law is also in violation of principles of natural justice and fair-play. As such the order dated October 22, 2009/November 3, 2009 passed by opposite-party No. 2 cannot sustain under law and the matter is remanded back to the said authority to consider and decide the application of the petitioner under sub-section (2B) of section 4A of the U.P. Trade Tax Act, 1948 for amendment of eligibility certificate already granted in favour of OSL which merged with the petitioner's company after providing due opportunity of hearing, in accordance with law.
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