- (1.) In the present writ petition, the petitioner seeks the following reliefs: (i) "that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining or prohibiting the respondent No. 3 from taking any re-assessment proceedings under Section 21 of the U.P. Trade Tax Act for the assessment years 1999-2000 and 2000-2001; (ii) that a suitable writ, order or direction in the nature of writ of certiorari be issued quashing the notices dated 22.3.2006 issued by Deputy Commissioner (Assessment) Trade Tax, Rampur, respondent No. 3 for the assessment years 1999-2000 and 2000-2001 (enclosed as Annexures-14, 15, 16 and 17 respectively to this writ petition); (iii) that a suitable writ, order or direction in the nature of certiorari be issued quashing the orders of permission dated 21.3.2006 passed by the respondent No. 2 for assessment years 1999-2000 and 2000-2001 (enclosed as Annexures-12 and 13 to the present writ petition); (iv) that any other suitable writ, order of direction which this Hon'ble Court may deem fit and proper in the circumstances of the case be also issued in favour of the petitioner."
(2.) The petitioner is a Public Limited Company incorporated under the Indian Companies Act, 1956 engaged in the manufacturing of Indian made country liquor and alcoholic goods from its factory situated at Rampur
(3.) The petitioner is a registered dealer under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. Apart from the sales of manufacturing goods, the petitioner had also sold waste Poly film, waste broken glass, waste scraps and rejected PP Seals etc. which had been damaged in the course of transit, loading, unloading, etc. In the assessment years 1999-2000 and 2000-2001, the petitioner had admitted the tax at the rate of 5% on the sales of such goods. The assessing authority in the assessment order passed under the U.P. Trade Tax Act for both the assessment years 1999-2000 and 2000-2001 had levied the tax at the rate of 5% admitted by the petitioner on the aforesaid goods.;