Rajes Kumar, J. - (1.) By means of the present writ petition, the petitioner has claimed the following reliefs. (a) issue a writ, order or direction in the nature of certiorari quashing the penalty notices dated 11.7.2000 and 10.8.2000 (Annexure No. 8 and 10) issued under Section 15-A(1)(1) of the U.P. Trade Tax Act by the Trade Tax Officer, Sector-2,Muzaffarnagar-respondent proposing to impose penalty against the petitioner for the assessment year 1973-74. (b) issue a writ, order or direction in the nature of mandamus commanding the respondent not to proceed with the penalty notice dated 10.8.2000 against the petitioner. (c) issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case. (d) award cost to the petitioner.
(2.) The brief facts of the case-giving rise to the present petition are as follows: The petitioner is a proprietorship concern of Ashok Kumar, was registered under the Trade Tax Act (hereinafter referred to as "the Act"), and was carrying on the business of gur on commission agency basis. In the assessment year 1973-74 the gur was liable to tax under Section 3-D(1) of the Act at the point of first purchase and under Section 3-D(2) of the Act at the point of sale to unregistered dealer. For the assessment year 1973-74 vide order dated 13.8.1974, the Sales Tax Officer, Muzaffarnagar passed an ex parte order fixing the net turnover at Rs. 31,10, 000/- and liability of tax at Rs. 1,70,800/-. The petitioner did not file any appeal against the said order and the said order has become final. Subsequently, the Sales Tax Officer initiated proceedings under Section 21 of the Act and by passing an ex parte order dated 29.4.1978 estimated the escaped taxable turnover at Rs. 11,51,000/- and the liability of tax at Rs. 63,290/-. Against the assessment order, first appeal under Section 9 of the Act was filed which was dismissed vide order dated 10.8.1979. The petitioner filed revision under Section 10 of the Act before the Additional Judge (Revision), Saharanpur. Subsequently, the said revision was converted into Second Appeal and in place of Additional Judge (Revision), Tribunal was constituted. The Tribunal vide order dated 7.11.1989 dismissed the second appeal. The petitioner filed revision No. 70 of 1990 under Section 11 of the Act, before this Court which was allowed vide order-dated 20.11.1997 and matter was remanded back to the first appellate authority. The first appellate authority vide order dated 31st May, 1999 remanded back the matter to the assessing authority. The petitioner challenged the order of the Deputy Commissioner (Appeal) dated 31st May, 1999 before the Tribunal. The Tribunal vide order dated 29th March, 2000 allowed the appeal and quashed the proceeding under Section 21 of the Act on the ground that no notice under Section 21 was served on the proprietor and the entire reassessment proceeding was held without jurisdiction. Thereafter the respondent issued the impugned penalty notice dated 11.7.2000 under Section 15-A(1)(1) of the Act, which is under challenge.
(3.) Counter and rejoinder affidavits have been exchanged and therefore with the consent of the parties, the present writ petition is being finally disposed of in accordance to rule of the Court.;