D.S. Sinha, J. - (1.) Heard Shri Mahesh Chandra Gupta, learned Counsel appearing for the petitioner and Shri H. R. Misra, learned Standing Counsel representing the respondents, at length and in detail.
(2.) This petition under Article 226 of the Constitution of India as directed against the order and judgment dated 29th April, 1986 passed by the Deputy Sugar Commissioner, Merrut, the respondent No. 1. under Section 3-B of the U. P. Sugarcane (Purchase Tax) Act, 1961, hereinafter called the Act, whereby the orders dated 23rd January. 1985 and 20th February, 1985 passed by the assessing authority under the Act in respect of the returns submitted by the petitioner for the period December, 1984 and January, 1985 has been revised and an additional demand has been raised.
(3.) Shri Mahesh Chandra Gupta, learned Counsel for the petitioner, submits that the impugned order is totally illegal in as much as the power under Section 3-B of the Act could be exercised by the respondent No. 1 only within six months of the date of the assessment order, and in the instant case the power to revise the assessment orders was exercised after the expiry of the period of six months.;