- (1.) In the present petition the petitioner seeks the following relief: (i) to issue a writ, order or direction in the nature of mandamus directing respondent No. 2 to stay proceedings initiated under section 10B of the U. P. Trade Tax Act for the assessment year 1999-2000. (ii) to issue a writ, order or direction in the nature of mandamus directing respondent No. 3 to stay proceedings for realisation of tax assessed for the assessment year 2001-02 in so far as it related to levy of tax in excess of four per cent. (iii) to issue a writ, order or direction in the nature of mandamus directing respondent No. 3 to stay assessment proceedings for the assessment year 2002-03. (iv) to issue any other and further writ order or direction as may be deemed fit and proper in the circumstances of the case. (v) to award cost of the petition to the petitioner as against the respondents
(2.) The brief facts giving rise to the present petition are that the petitioner is a partnership firm and carries on the business of manufacture and sale of specially designed plastic covers for audio/video cassettes. For the assessment year 1999-2000 the petitioner filed monthly return as required under section 7 of the U. P. Trade Tax Act, 1948 (called, "the Act", for short) read with rule 41(1) of the U. P. Trade Tax Rules (called, "the Rules", for brevity) and admitted tax at the rate of 2.5 per cent on such plastic covers under Notification No. TIF-II/2375 dated November 23, 1998 and deposited tax accordingly. The assessing authority passed the provisional assessment order for the months from April 1999 to September 1999 and has not accepted the claim of the petitioner that such plastic covers were liable to tax at the rate of 2.5 per cent and levied tax at the rate of 10 per cent as an unclassified item.
(3.) Aggrieved against the provisional assessment order, the petitioner filed an appeal before the Deputy Commissioner (Appeals), Trade Tax, Noida. The Deputy Commissioner (Appeals) accepted the contention of the petitioner and held that such plastic covers for audio/video cassettes were liable to tax at the rate of 2.5 per cent under the notification dated December 1, 1998.;