- (1.) Heard Sri R.R. Kapoor, learned Counsel appearing on behalf of the Petitioner and learned standing counsel.
(2.) By means of the present writ petition, the Petitioner is challenging the order dated February 25, 2010 passed by the Additional Commissioner, Grade I, Commercial Tax, Kanpur Zone I, Kanpur for the assessment years 2003-04 under the U.P. Trade Tax Act, 1948.
(3.) The contention of the Petitioner is that the Additional Commissioner, Grade I, Commercial Tax, Kanpur Zone I, Kanpur, has issued the notices under Section 21(2) of the U. P. Trade Tax Act, 1948. The Petitioner filed the reply dated February 23, 2010 to the aforesaid notices, annexure 3 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 has been granted only in the interest of the 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.;