- (1.) Heard Sri S. D. Singh, learned Senior Advocate for petitioner and Sri U.K.Pandey, learned counsel for the respondents.
(2.) Petitioner has filed the present writ petition with the following prayers:- (i) Issue a writ, order or direction in the nature of Certiorari and to quash the order dated 17.12.05 passed by the Additional Commissioner, Grade-I, Trade Tax, Kanpur Zone, Kanpur (Annexure-5) and the reassessment proceedings initiated by the Assistant Commissioner, Sector 19, Trade Tax, Kanpur vide notice dated 26.12.2005 (Annexure-6) for the A. Y. 1999-2000 under Section 21 (2) of the Act. (ii) Award cost of this petition to the petitioner. (iii) Pass such other and further writ, order or direction in the favour of the petitioner as this Hon'ble Court may deem fit and proper in the circumstances of the case."
(3.) The petitioner is challenging the order dated 17.12.2005 passed by the Additional Commissioner, Grade-I, Trade Tax, Kanpur Zone, Kanpur, for the assessment year 1999-2000, under the Central Sales Tax Act.;