A.K. Yog, J. - (1.) ALL Respondents are represented through Standing Counsel and that the arguments raised at the Bar require no enquiry on facts, we proceed to decide writ petition finally, without calling for Counter and Rejoinder Affidavits, at admission stage as contemplated under Chapter XXII Rule -2 Rules of Court.
(2.) THESE writ petitions relate to three assessment years, as follows: 1. Writ Petition No 455 of 2005 -A.Y. 1998 -99 -arising from impugned order dt. 25 -2 -2005 -Ann. 10 to W.P. under Section 21(2) U.P.T.T. Act for reassessment passed by Addl. Commissioner, Trade Tax 2. Writ Petition No. 456 of 2005 -A.Y. 1999 -00 - - - - - - - - - - - - - - - -do - - - - - - - - -.........do - - Ann. 4 to W.P. Writ Petition No 457 of 2005 -A.Y. 2001 -02............ - - do...................do - - -Ann. 4 to W.P. 3. M/S Vikrant Tyres Limited, (the petitioner) being aggrieved against orders dated 25 -2 -2005 (as indicated above) passed by Additional Commissioner, Grade 1, Trade Tax, Kanpur Zone, Kanpur under Section 21(2), U.P. Trade Tax Act, 1948 (the Act) has approached this Court by filing present writ petitions under Article 226, Constitution of India.
(3.) THE three writ petitions based on similar facts, raise common question of law and hence decided together by common judgment.";