- (1.) In the aforesaid writ petitions, the Petitioners have challenged the validity of Rules 12A(5), 12B(4), 12C(3) and 25B(3) of the U.P. Trade Tax Rules (called the 'Rules' for short) as amended by the U.P. Trade Tax (Amendment) Rules, 2001 and further seeking a direction in the nature of mandamus reading down the aforesaid Rules insofar as it provides that the forms issued in particular financial year shall be valid for the transactions of purchase and sale made during two financial years immediately preceding to that year, as not applicable to the transactions of sale or purchase which are not disputed by the Department.
(2.) All the aforesaid amended Rules provide that the form issued by the Trade Tax Officer in a financial year shall be valid for the transactions of purchase or sale made during that financial year as also made during two financial years immediately preceding the financial year.
(3.) The Petitioners are aggrieved by the aforesaid amended Rules as the forms furnished by them could not be entertained/admitted being inadmissible as they are not in accordance to aforesaid rules.;