- (1.) These three writ petitions raises a common question of law and fact. The facts are identical except that they relate to different assessment years i.e. assessment year 1998-1999, 1999-2000 and 2000-2001 (Central).
(2.) The writ petition no.744 was treated as lead case.
(3.) Raising a short controversy with regard to the validity of the sanction granted by the Additional Commissioner under the proviso to section 21(2) of the U.P. Trade Tax Act (hereinafter referred to as the Act) to reopen the assessment, the present writ petition has been filed.;