- (1.) Heard Sri S.D. Singh, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P.-respondent. The petitioner is a proprietorship concern and is duly registered under the provisions of the U.P. Trade Tax Act, 1948. It is engaged in trading jute yarn/sutali, etc. The dispute relates to the assessment year 2002-03 (U.P.).
(2.) By means of the present petition, the petitioner has challenged the order dated 21st of August, 2008 passed by the Additional Commissioner, Grade-I, Kanpur Zone, Kanpur, granting sanction to reopen the assessment under the proviso to section 21(2) of the U.P. Trade Tax Act.
(3.) The learned counsel for the petitioner submits that the impugned order is illegal as it does not contain any reason. The further submission is that on the facts of the present case and in view of the judgment of this court in the case of Commissioner of Sales Tax v. Magan Mal Nemi Chand,1995 UPTC 912, it is not a case of escapement of turnover. In reply, the learned counsel for the respondents submits that sanction has been rightly granted by the impugned order.;