- (1.) By means of the present writ petition, the petitioner seeks the following reliefs: (i) To issue a suitable writ, order or direction in the nature of certiorari, quashing the reassessment proceedings under Section 21 of the U. P. Trade Tax Act for the assessment years 1997-98 to 1999-2000 in pursuance of notices dated March 15, 2004 (annexure 4 to the writ petition). (ii) To issue a writ order or direction in the nature of certiorari quashing the circular dated September 30, 2003 directing for the imposition of tax on poly pouches in which the country liquor was packed and sold (annexure 6 to the writ petition). (iii) To issue a writ, order or direction in the nature of mandamus or prohibition restraining/prohibiting respondent No. 2 from taking any proceedings for imposition of tax on poly pouches for the assessment years 1997-98 to 1999-2000 under the U. P. Trade Tax Act. (iv) To issue any other suitable writ, order or direction as this honourable court may deem fit and proper in the circumstances of the case in favour of the petitioner and against the respondents. (v) To award the costs of the petition to the petitioner throughout.
(2.) The brief facts of the case are that the petitioner is a public limited company incorporated under the Indian Companies Act, 1956. In one of the units, named Modi Distillery, it manufactures country liquor as well as Indian-made foreign liquor. The country liquor is exempted from tax under the notification issued in exercise of power under Section 4 of the U. P. Trade Tax Act (hereinafter referred to as, "the Act"). The petitioner had sold the country liquor in a packed form. In the bills, the value of the country liquor and the packing materials has been separately charged. In the original assessment orders, for the assessment years 1997-98 to 1999-2000, the assessing authority had not levied the tax on the value of the packing materials. The notices dated March 15, 2004 were issued under Section 21 of the Act for the assessment years 1997-98 to 1999-2000 under the U. P. Trade Tax Act with a view to levy the tax on the value of the packing materials on the ground that the value of the country liquor and value of the packing materials have been separately charged.
(3.) Heard Sri Bharat Ji Agrawal, learned senior advocate, assisted by Sri Piyush Agrawal, learned Counsel for the petitioner and Sri S. P. Kesarwani, learned Additional Chief Standing Counsel.;