S.K. Sen, C.J. - (1.) Heard Sri Rajiv Gupta learned counsel for writ petitioner and Sri S.P. Kesarwani learned Standing Counsel for State Respondents no. 1 to 3.
(2.) In this writ petition, the writ petitioner has prayed for following reliefs: "(i) To issue a writ order or direction in the nature of certiorari quashing the impugned recovery citation dated 4.8.2000 (Annexure-1 to the writ petition) issued by respondent no. 1 and also the impugned orders dated 17.08.2000 (Annexure-9) and 17.4.2001 (Annexure-11) passed by respondent Nos. 2 and 3 respectively. (ii) To issue a writ, order or direction in the nature of mandamus directing the respondents not to recover any amount and not to harass, the petitioner in any manner whatsoever in pursuance of impugned recovery citation issued by respondent No. 1 and impugned orders passed by respondent Nos. 2 and 3. (iii) To issue writ order or direction in the nature of mandamus directing the respondent No. 2 to decide the application of petitioner under Section 8 BB of Act (Annexure-8) afresh, after quashing the impugned orders taking into the fact that the application of reconstitution filed on 5.5.1992 (annexure-4 to writ petition) is also time barred and is yet to be disposed of. (iv) To issue any other suitable writ, order or direction, which this Hon'ble Court may deem fit and proper. (v) To award the cost of the writ petition in favour of the petitioner."
(3.) The contention of the writ petitioner is that he was partner only for four months in the year 1992. Thereafter he retired from partnership and the firm was dissolved and a new firm was constituted and notice under Section 8BB was given to appropriate authority which was rejected on 17.8.2000. The contention of Mr. Gupta learned counsel for writ petitioner is that there was no scope for rejection of the application under Section 8 BB since there is no provision for the same in the U.P. Trade Tax Act. The said rejection order was passed in the year 1993 and no step was taken by the petitioner against the said rejection order. That apart, we are of the view that the scope of Section 8-BB is very limited. Section 8-BB is set out below: "8-BB Information to be furnished regarding change of business: If any dealer to whom the provisions of section 8-A or section 8-B apply: (a) transfers his business or any part thereof by sale, lease, leave, licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or (b) acquires any business, whether by purchase or otherwise; or (c) effects or comes to know of any other change in the ownership of constitution of his business; or (d) discontinues his business or changes his place of business or warehouse or opens a new place of business or warehouse; or (e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business as specified in his certificate of registration; or (f) enters into partnership or other association in regard to his business, or (g) starts a new business or joins another business either singly or jointly with other persons, (h) in the case of a company incorporated under a statute effects any change in the constitution of Board of Directors, (i) effects any change in the particulars furnished in application for the grant of any certificate under section 4-A, or section 4-B or section 8-A or section 8- B, he shall within thirty days of the occurring of any of the events aforesaid, inform the assessing authority in the form and manner as may be prescribed.";