- (1.) Heard Sri N. C. Gupta, learned Counsel for the Petitioner and Sri S. P. Kesarwani, learned Additional Chief Standing Counsel for the Respondents.
(2.) The Petitioner has moved an application for amendment seeking to add certain facts and grounds in support of the grounds already taken in the writ petition for assailing the order impugned. The amendment sought is basically of legal nature and, as such, the same is allowed and the Petitioner is permitted to also argue the additional grounds taken therein.
(3.) By means of the present writ petition the Petitioner has challenged the order dated February 5, 2010 passed by the Deputy Commissioner, Commercial Tax, Ghaziabad imposing penalty under Section 15A(1)(1) of the U. P. Trade Tax Act (annexure 9 to the writ petition).;