- (1.) In both the petitions, the petitioner has assailed the orders dated 25.03.2013 passed by the Additional Commissioner, Grade- I Commercial Tax, Lucknow whereby he has granted the permission under section 21 (2) of the U.P. Trade Tax Act, for the assessment year 2006-07, to make the reassessment under the Trade Tax Act as well as under the Entry Tax Act.
(2.) The brief facts of the case are that the petitioner is a Private Limited Company, who has established its units for manufacturing and sale of Gutkha Pan Masala having Tobacco. The Brand name of the petitioner's product is "Rajshree".
(3.) On 11.03.2008, for the assessment year 2006-07, the original assessment order was passed under Rule 41 (8) of the U.P. Trade Tax Rules. Assessment order under Entry Tax Act was also passed. On 30.06.2009, the Central Excise Department has conducted a survey at the business premises of the assessee namely M/s. Vinay Wires and Poly Products Limited, Kanpur; and M/s Kaveri Graphics Limited (earlier known as M/s Diamond Graphics Limited) Kanpur. During the survey, after examining the books of accounts, bank accounts and other materials, it was found that the assessee has sold more than 98 crores Gutkha Pouch without showing it in the books of accounts. To this effect, necessary information was sent to the department. The matter was more than four years old. So, the Deputy Commissioner, Commercial Tax has sought permission from the competent authority for the extension of time for making reassessment. The authority concerned has passed the impugned orders under section 21 (2) of the Trade Tax Act and granted the permission for making the reassessment under the Trade Tax Act as well as Entry Tax Act by observing that the Gutkha is exempted from the commercial tax but its raw material is subject to tax. Being aggrieved, the petitioner has filed the present petitions.;