- (1.) Leave granted.
(2.) These four appeals involve common issues and, therefore, are disposed of by this common judgment.
(3.) Challenge in each case is to the judgment of learned Single Judge of Allahabad High Court holding that the order passed by the Commissioner of Trade Tax, U.P. under Section 10-B of the U.P. Sales Tax Act, 1948 (in short the 'Act') (also described as U.P. Trade Tax Act, 1948) was within the period of limitation and therefore the order passed by the Trade Tax Tribunal, Kanpur Bench-1 (in short the 'Tribunal') passed in four connected Second Appeal Nos.1 to 4 of 2007 for the assessment years 1997-98 and 1998-99 in both the State Act and the Central Sales Tax Act, 1956 (in short the 'Central Act') was contrary to law.;