- (1.) We have heard Shri Bharat Ji Agrawal, Sr. Advocate assisted by Shri Piyush Agrawal for the petitioner. Shri S.P. Kesarwani, Addl. Chief Standing Counsel appears for the respondents.
(2.) The petitioner is a public limited company incorporated under the Indian Companies Act now known as Diamond Cement with its proprietor Heidelberg Cement India Ltd. The petitioner has its manufacturing unit at Mandora, Jhansi, where it is carrying out the business of manufacture and sale of O.P.C. and P.P.C. cement.
(3.) The writ petition is directed against the order dated 19th September, 2011 passed by the Addl. Commissioner, Commercial Tax, Jhansi Range, Jhansi under Section 21 (2) of the U.P. Trade Tax Act, extending the period of limitation (which expired on 31st March, 2008) for reassessment.;