- (1.) By means of the present writ petition, the Petitioner is challenging the validity of the notice under Section 21 of the U. P. Trade Tax Act, dated March 20, 2010 issued by the Deputy Commissioner, Commercial Tax, sector 12, Meerut Zone, Meerut, under the Central Sales Tax Act.
(2.) In the present petition, the Petitioner is seeking the following reliefs: (1) Certiorari quashing the order dated March 20, 2010 (enclosed as annexure 6 to the writ petition) passed by the Additional Commissioner, Commercial Taxes, Meerut Zone, Meerut; (2) Certiorari quashing the notice dated March 20, 2010 (enclosed as annexure 7 to the writ petition) issued by the Deputy Commissioner, Commercial Taxes, Sector 12, Meerut; (3) Mandamus restraining Respondent No. 4 in proceeding in any manner pursuant to the order dated March 20, 2010 passed by the Additional Commissioner, Grade I, Commercial Taxes, Meerut Zone, Meerut; (4) Prohibition restraining/prohibiting the Deputy Commissioner, Commercial Taxes, Sector 12, Meerut (Respondent No. 4) from proceeding in any manner pursuant to the notice dated March 20, 2010 ; (5) any other suitable writ, order or direction as this honourable court may deem fit and proper in the circumstances of the case ; (6) to award the cost of the petition to the Petitioner.
(3.) When the writ petition came up for consideration on April 16, 2010, Sri Bharat Ji Agrawal, Senior Advocate, appearing on behalf of the Petitioner has not pressed relief No. 1 and in respect of other reliefs, he submitted that the Petitioner is challenging the initiation of proceeding under Section 21 of the U. P. Trade Tax Act (hereinafter referred to as, "the Act") for the assessment year 2003-04 under the Central Sales Tax Act on the ground that the proceeding has been initiated on account of change of opinion, which according to him, is not permissible in law. He, therefore, submitted that the notice issued under Section 21 of the Act and the entire consequential proceedings are liable to be quashed. The writ petition was entertained only on this ground and learned standing counsel was directed to file a counter-affidavit. Counter and rejoinder affidavits have been exchanged and the pleadings are complete.;