- (1.) These writ petitions are against notice for reassessment under Section 21 of the U P Trade Tax Act, 1948 (the Act) in respect of the Assessment Year 2000-01 to 2004-05. THE FACTS
(2.) In the assessment year 2000-01, the petitioner carried on trading in 'Banphool Oil'. For the subsequent assessment year namely 2002-03 to 2004-05, it traded in 'Banphool Oil' as well as 'Arnica Oil'.
(3.) The assessment order under the Act in respect of all the aforesaid years were passed on 10.1.2003, 17.1.2004, 15.3.2005, 19.12.2005 and 27.9.2006 respectively.;