- (1.) By means of the present writ petition, the petitioner is challenging the order of the Additional Commissioner, Grade I, Commercial Tax, Kanpur Zone I, Kanpur, dated March 4, 2010, by which he has granted the approval under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") which is applicable to the U.P. Tax on Entry of Goods Act, 2000.
(2.) The contention of the petitioner is that the petitioner had paid the entry tax on the market value in the year under consideration, which had been accepted by the assessing authority vide order dated March 30, 2006 and, therefore, no proceeding under section 21 of the Act can be initiated on the ground that the petitioner is liable to pay entry tax on the value after adding the freight. He submitted that the petitioner had filed detailed reply to the notice under section 21(2) of the Act but without application of mind and giving any reason the impugned order dated March 4, 2010 has been passed. He further submitted that the assessing authority has illegally issued the notice dated March 2, 2010 even before the grant of approval by the Additional Commissioner, Grade I, Kanpur Zone I, Kanpur, dated March 4, 2010 and, therefore, the notice dated March 2, 2010 is patently illegal and without jurisdiction.
(3.) In support of the contentions reliance has been placed on the Division Bench decision of this court in the case of S.K. Traders v. Additional Commissioner, Grade I, Trade Tax, Zone, Ghaziabad, 2009 26 VST 601, in the case of Ramayan Traders v. Assistant Commissioner (Assessment III), Trade Tax, Bareilly,2007 35 NTN 31 and in the case of Yadav Traders v. State of U.P., 2010 29 VST 107.;