- (1.) Heard counsel for the petitioner and Shri S.P. Kesarwani, learned standing counsel. By this writ petition, the petitioner has prayed for quashing the order dated February 15, 2012 passed by the Additional Commissioner under section 21(2), proviso of the U.P. Trade Tax Act, 1948 by which authorisation has been granted to the assessing authority for reassessment for the years 2005-06 and 2006-07.
(2.) The petitioner was assessed by the assessing officer by assessment orders dated February 13, 2009 and March 4, 2009, which were ex parte. Subsequently, the ex parte orders were recalled and fresh assessment orders have been passed on February 18, 2010 and March 11, 2010. A notice was issued to the petitioner on January 16, 2012 under section 21, sub-section (2), proviso asking him to show cause as to why the permission be not granted for reassessment under section 21, sub-section (2), proviso. The notice mentioned that all kind of lubricants are to be taxed at the rate of 20 per cent, whereas the petitioner, who is dealing in brake fluid/brake oil was assessed at the rate of 10 per cent only. The petitioner filed a reply in which he stated that he sold articles as brake fluid. Thereafter order has been passed by the Additional Commissioner on February 15, 2012 granting permission.
(3.) The learned counsel for the petitioner submits that the order of the Additional Commissioner does not contain any reason for passing the order. He submits that when the petitioner had already filed a reply to the show-cause notice, it was incumbent upon the Additional Commissioner to have given reason. The learned counsel for the petitioner/relying on the judgments of the Division Bench of this court in the cases of S.K. Traders v. Additional Commissioner Grade-I Trade Tax, 2009 26 VST 601 Vikrant Tyres Limited v. State of U.P., 2006 148 STC 122 India Grain Merchant v. State of U.P., and Manaktala Chemicals Pvt. Limited v. State of U.P., 2007 5 VST 284 (All) : [2006] UPTC 1128, has submitted that in the aforesaid cases the Division Benches have taken the view that reasons are to be recorded while granting permission by the Additional Commissioner in exercise of power under section 21(2), proviso.;