9911796707
TMI Blog2008 (8) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... tition. The brief facts of the case are that the petitioner is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956. On the basis of an agreement with the ex-U.P. principal, the petitioner has purchased mentha oil on behalf of the ex-U.P. principal, and thereafter the goods were dispatched to the ex-U.P. principal. The petitioner has alleged that for the assessment years 2003-04 and 2004-05 after making detailed enquiry during the assessment proceedings the assessment orders were passed on February 8, 2006 and March 29, 2007. Against the said assessment orders dated February 8, 2006 and March 29, 2007, no appeal as provided under section 9 of the U.P. Trade Tax Act (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Taxes, Faizabad Range A, Faizabad as the said post was vacant. He further submits that there is no illegality in the notice issued on July 23, 2008 by the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad. He further submits that the entire record on the basis of which the earlier notice dated June 17, 2008 was issued by the Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow, was transferred to the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad. He further submits that the subsequent notice dated July 23, 2008 is only an intimation to the petitioner who has already submitted reply to the said notice before the Joint Commissioner (Executive), Commercial Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the Joint Commissioner (Executive), Lucknow Range A, Lucknow to the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad and thereafter by the notification dated July 7, 2008 the jurisdiction of Range B, Faizabad was given to the Joint Commissioner (Executive), Faizabad Range A, Faizabad, the Joint Commissioner (Executive), Commercial Taxes, Range B, Faizabad was having no jurisdiction to issue the notice dated July 23, 2008. It is also relevant to mention here that the notices issued on July 23, 2008 are similar to the notices issued on June 17, 2008. We are of the view that after notification dated July 4, 2008 when the jurisdiction of Barabanki Circle was transferred from the Joint Commissioner (Executive) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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