- (1.) BY means of the present petition, the petitioner is seeking following reliefs: (i) Issue a writ, order or direction in the nature of certiorari and to quash the order dated 28.9.2004 passed by the Additional Commissioner, Grade 1, Trade tax, Agra Range, Agra (Annexure -8) to the writ petition and consequential assessment and demand of tax etc. (ii) Issue a writ, order or direction in the nature of certiorari and to quash part of the order passed by the Joint Commissioner (Appeals), Trade Tax, Agra dated 31.5.2005 (Annexure -10) to the writ petition. The order may be quashed to the extent the Joint Commissioner (Appeals), Trade Tax, Agra has remanded the matter to the assessing authority to pass a fresh reassessment order. (iii) Award cost of this petition to the petitioner. (iv) Pass such order and further writ, order or direction in favour of the petitioner as this Hon'ble court may deem fit and proper in the circumstances of the case.
(2.) THE brief facts, giving rise to the present petition, are that the petitioner is a Company, duly incorporated under the Indian Companies Act, 1956, engaged in the business of establishing and running hotels. For the assessment year 1998 -99, Assistant Commissioner (Assessment), Trade Tax, Agra, passed the assessment order on 27th March, 2001. The books of accounts was rejected and the best judgment assessment was made, after disbelieving the sales and purchases of food stuffs and beverages etc. In the assessment order, it is noted that a sum of Rs.21,47,694/ - was deducted as the tax on the payments made to the contractors on work contracts awarded to them. It is also noted that goods for a sum of Rs.26,16,90,877/ - have been imported against 1198 declaration forms for which 11 Form -C have been issued.
(3.) AGAINST the assessment order, the petitioner filed the appeal, which has been allowed in part against which the Commissioner, Trade Tax, filed the appeal before the Tribunal, which has been rejected on 22nd February, 2005. We are not concerned with such appellate orders in the present writ petition. On 25th February, 2004, the Additional Commissioner, Trade Tax, respondent no.3, issued a notice under Section 21(2) for granting of approval to initiate proceeding beyond the normal period of limitation, for re -assessment, for the assessment year 1998 -99.;