- (1.) The petitioner, a manufacturer of paper, has approached this court to challenge the notice of reassessment dated 2nd of July, 2010. By this notice the Revenue seeks to reopen the order of reassessment which was made on 4th of October, 2008. The petitioner has raised two grounds which are : (1) That the petitioner who is a manufacturer has paid the entry tax and as such considering the notification dated 10th of February, 2005 it is entitled to a set-off in the payment of the trade tax in proportion to the entry tax already paid; and (2) That the notice issued is without jurisdiction inasmuch as it has been made after two years of the period of reopening of the assessment has ended and there is nothing on the record to indicate that the authority has invoked the provision of the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 which hereinafter shall be referred as "the Act.
(2.) As we propose to dispose of this petition on the issue of limitation, we do not propose to answer the first question and it will be open for consideration in the appropriate proceedings.
(3.) So far as the issue of limitation is concerned, the relevant dates have already been set out. The order of assessment had to be passed by 31st of March, 2008 but was passed only on 4th of October, 2008. The notice of reassessment is after this date.;