TMI Blog2008 (8) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... 10B of the Act on July 23, 2008. The notices issued on July 23, 2008 for the assessment years 2003-04 and 2004-05 are legally not sustainable. In the result, the writ petition succeeds and is hereby partly allowed. The impugned notices dated July 23, 2008, the copies of which have been annexed as annexure 4 to the writ petition, are hereby quashed. It will be open for the respondent No. 3 to proceed on the basis of the earlier notices dated June 17, 2008. The petitioner shall be entitled to file objection against the notices dated June 17, 2008 issued by the Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow within two weeks. - Civil Misc. Writ Petition No. 7391 (M/B) of 2008 - - - Dated:- 26-8-2008 - DHAON U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10B of the Act to the petitioner who was directed to appear before the authority concerned on July 4, 2008 and on the request of the petitioner the case was adjourned for July 18, 2008. The learned counsel for the petitioner submits that in a most arbitrary and illegal manner another notice dated July 23, 2008 has been issued by the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad for the assessment years 2003-04 and 2004-05, which is identical to the earlier notice dated June 17, 2008 issued by the Joint Commissioner (Executive), Commercial Taxes, Lucknow Rang A, Lucknow. He further submits that the entire proceedings in pursuance of the notice dated July 23, 2008 are illegal and void. Shri H.P. Srivasta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -05 were passed by the assessing authority on February 8, 2006 and March 29, 2007. It is also admitted case of the parties that no appeal under section 9 of the Act was preferred by the petitioner before the appellate authority. In the short counter-affidavit filed by the respondents, it has been stated that by the notification dated July 4, 2008 the jurisdiction of Barabanki Circle was transferred from the Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow to the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad and by another notification dated July 7, 2008 the jurisdiction of Range B, Faizabad was given to the Joint Commissioner (Executive), Range A, Faizabad. The impugned notice dated J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Range A, Faizabad, the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad was having no jurisdiction to issue notice under section 10B of the Act on July 23, 2008. The notices issued on July 23, 2008 for the assessment years 2003-04 and 2004-05 are legally not sustainable. In the result, the writ petition succeeds and is hereby partly allowed. The impugned notices dated July 23, 2008, the copies of which have been annexed as annexure 4 to the writ petition, are hereby quashed. It will be open for the respondent No. 3 to proceed on the basis of the earlier notices dated June 17, 2008. The petitioner shall be entitled to file objection against the notices dated June 17, 2008 issued by the Joint Commissioner (Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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