S.K.Sen, C.J. - (1.) We have heard Sri Rajesh Kumar, learned advocate for the writ petitioner and Mr. S.P. Kesawarwani, learned Standing Counsel for the respondents.
(2.) In the instant writ petition the writ petitioner has challenged the order dated July 30, 2001 passed by the Assistant Commissioner (Assessment 9), Trade Tax, Agra, respondent No. 3 cancelling the certificate issued under Section 4-B of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") in favour of the writ petitioner. Under Section 9 of the Act an appeal lies against the said order and there is no dispute with regard to the same before us.
(3.) The contention of learned counsel for the petitioner, however, is that since in another writ petition [being Writ Petition No. 741 of 2001 (Tax)], P.N.C. Construction Company Limited v. State of U.P., a Division Bench of this Court has passed the interim order, a similar order should be passed in the instant matter as well. The interim order passed in the aforesaid writ petition is set out herein below : "Learned standing counsel may file counter-affidavit within a month. Issue notice to respondents Nos. 4 and 5 returnable at an early date. Until further orders of this Court, the operation of the notice dated May 9, 2001 (annexure 7 to the petition) shall remain stayed. Sd/- M. Katju, J. Sd/- R.B. Mishra, J. 21-5-2001." The aforesaid interim order does not lay down any ratio or principle which is of binding nature.;