SUPER FINE PROCESSORS PVT. LTD Vs. SUPER FINE PROCESSORS PVT. LTD
LAWS(ALL)-2013-1-248
HIGH COURT OF ALLAHABAD
Decided on January 10,2013

Super Fine Processors Pvt. Ltd. Appellant
VERSUS
State of U.P. and others Respondents

JUDGEMENT

- (1.) Writ Petition No. 1683 of 2007 has been filed by M/s. Super Fine Processors Pvt. Ltd. through its director Shri Surendra Lal Wassan seeking a writ, order or direction in the nature of certiorari quashing the orders dated September 29, 2007 passed by the Assistant Commissioner, Trade Tax, Sector-2, Noida, district Gautam Budh Nagar, respondent No. 3 under rule 41(8) of the U.P. Trade Tax Rules 1948 (hereinafter referred to as "the Rules") for the assessment years 2000-01, 2001-02 and 2002-03 filed as annexure 10 to the writ petition and a writ order or direction in the nature of mandamus commanding respondent No. 3 not to proceed against the petitioner for any realization of assessed amount of tax in pursuance of the aforesaid orders dated September 29, 2007. Writ Petition Nos. 1683 and 296 of 2008 have been filed by M/s. Vinayak Fibers Ltd. and M/s. Urvasi Synthetic Processors Pvt. Ltd., through its director Shri V.N. Gupta seeking a writ, order or direction in the nature of mandamus commanding the Deputy Commissioner (Assessment)-II, Commercial Tax, Orai, District Jalaun, respondent No. 4, to issue the requisite form of declaration of import (form. 38) to the petitioners.
(2.) Writ Petition No. 1437 of 2008 has been filed by M/s. Super Fine Processors Pvt. Ltd. through its director Shri Surendra Lal Wassan seeking a writ, order or direction in the nature of certiorari quashing the orders dated March 31, 2008 passed by the Assistant Commissioner, Trade Tax/ Commercial Tax, Sector 2, Noida, district Gautam Budh Nagar, respondent No. 3, under section 9(2) of the Central Sales Tax Act, 1956 read with section 21 of the U.P. Trade Tax Act (hereinafter referred to as, "the U.P. Act") for the assessment year 2002-03 filed as annexure 8 to the writ petition and a writ order or direction in the nature of mandamus commanding respondent No. 3 not to proceed against the petitioner for any realization of assessed amount of tax in pursuance of the aforesaid orders dated March 31, 2008.
(3.) Writ Petition No. 454 of 2009 has been filed by M/s. Super Fine Processors Pvt. Ltd. through its director Shri Surendra Lal Wassan seeking a writ, order or direction in the nature of certiorari quashing the orders dated December 11, 2008 passed by the Assistant Commissioner, Commercial Tax, Sector 4, Noida, district Gautam Budh Nagar, respondent No. 3, under rule 41(8) of the Rules for the assessment year 2005-06 filed as annexure 12 to the writ petition and a writ order or direction in the nature of mandamus commanding respondent No. 3 not to proceed against the petitioner for any realization of assessed amount of tax in pursuance of the aforesaid orders dated December 11, 2008 and;;


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