M. Katju, J. - (1.) This writ petition has been filed challenging the validity of reassessment proceedings initiated by notice dated January 16, 2003 (vide annexure 8 to the writ petition) under Section 21 of the U.P. Trade Tax Act, 1948 for the assessment years 1996-97 to 1999-2000 both under the U.P. Trade Tax Act, 1948 and Central Sales Tax Act, 1956.
(2.) Heard Sri Bharatji Agrawal and Sri Piyush Agrawal, learned Counsel for the petitioner and learned Standing Counsel for the respondents.
(3.) The petitioner is a company registered under the Indian Companies Act, 1956 carrying on the business of manufacture and sale of C.I. Castings, M.S. castings, parts and accessories of animal driven vehicles, vide paragraph 2 of the writ petition.;