- (1.) This is a writ petition challenging the reassessment proceeding for the assessment years 1998-99 to 2000-01. The facts
(2.) The assessment order for the year 1998-99 under the U. P. Trade Tax Act, 1948 ("the Act") was passed on March 24, 2001. In the order, the burnt coal/coal ash was charged at the rate of four per cent.
(3.) Subsequently, a survey was conducted on January 9, 2002 and it was found that the calorific value of burnt coal/coal ash ranges from 1000-1500 kilo-calorie per kg. It shows that the burnt coal/coal ash has the burning capacity. The assessment orders for the subsequent assessment years, namely, 1999-2000 and 2000-01 were also passed on March 31, 2002 and February 15, 2003 after considering the survey. It was held that it is used as coal and charged four per cent. of tax.;