- (1.) Heard Sri Bharatji Agrawal, learned Senior Advocate appearing on behalf of the petitioner and Sri U.K. Pandey, learned Standing Counsel.
(2.) By means of the present writ petition, the petitioner is challenging the order dated 20.01.2010 passed by Additional Commissioner, Commercial Taxes, Ghaziabad Zone, Ghaziabad for the assessment years 2003-04 to 2006-07 under the U.P. Tax on Entry of Goods Act (herein after referred as Act).
(3.) The contention of the petitioner is that Additional Commissioner, Commercial Taxes, Ghaziabad Zone, Ghaziabad has issued the notices under Section 21(2) of the U.P. Trade Tax Act (herein after referred as Trade Tax Act). The petitioner filed the reply to the aforesaid notices, annexure 6 to the writ petition but while passing the impugned orders, the submissions made in the reply have not been considered at all and the approval have been granted only in the interest of revenue. He submitted that the orders are vitiated, inasmuch as the submissions have not been considered and, therefore, they are liable to be set aside. It is stated that provision of U.P. Trade Tax Act has been adopted by Section 13 of the Act.;