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2014 (2) TMI 251 - HC - VAT and Sales TaxValidity of notices issued under Section 21 (2) of the UP Trade Tax Act - Benefit of Section 8 (2A) of the Central Sales Tax - Adjustment of the State tax paid on paddy in the Central Sales Tax - Jurisdiction of Commissioner of Trade Tax - Held that:- notices under Section 21 (2) are by way of show cause notices as to why limitation be not enlarged for proceeding of re-assessment to tax to deny the adjustment of state tax given on the purchase of paddy in the central sales tax on inter-state sales - directions are merely by way of guidance and do not amount to quashing the Circular nor there was any valid ground on which the Circular letter dated 29.3.2007, could be quashed. In the present case also we do not find any good ground to entertain the challenge inasmuch as the circular is only by way of clarification and does not take away the jurisdiction of assessing authority of re-assessment - Additional Commissioner Grade-I/respondent no. 2 has committed no error in exercise of power under Section 21(2) of the Act in granting the impugned permission permitting the Assessing Officer to initiate the proceeding for reassessment by the order dated 22.02.2008 as contained in annexure-4 of the writ petition. The consequent notice for reassessment under Section 21(2) given by the Assessing Authority dated 11th March, 2008, annexure-6 to the writ petition is also valid. The Assessing Officer has, thus, wrongly given adjustment of ₹ 1,22,245.00. Realizing the mistake, the Assessing Officer wants to correct it. Whether a writ court can prevent the Assessing Officer to correct the mistake when law envisages such correction under Section 21 of the Act. The answer is obviously 'No'. No writ can be issued to prohibit a person to correct a legal mistake. A writ jurisdiction is meant for doing justice and not to perpetuate injustice or technicalities - show cause notices proposing re-assessment of the escaped turnover issued under Section 21 (2) of the U.P. Trade Tax Act are held to be valid - Decided against assessee.
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