A.K. Yog and Prakash Krishna, J. - (1.) THESE four writ petitions relate to the assessment year 1994 -95 to 1998 -99. Common questions of law and facts are involved except the different assessment years with regard to which the dispute relates. All the petitions were heard together and are being disposed of by a common judgment.
(2.) THE case of the petitioner is that petitioner Krishna Kumar is son of Shri Jai Prakash who was carrying on the business in food grains in the name and style of M/s. Krishna Trading Company at Sidhawal, Pipraich, Gorakhpur as sole proprietor. The petitioner, Krishna Kumar, had no concern with the business of his father. The business premises of M/s. Krishna Traders was surveyed by the Special Investigation Branch Trade Tax, Gorakhpur on 26^th of September, 1998 wherein five incriminating documents were seized. The Trade lax Officer, Sector -IV, Gorakhpur on the basis of the facts as found in the aforesaid survey, initiated assessment proceedings for the aforesaid four assessment years and treated Krishna Kumar as one of the partners in M/S. Bhagwati Trading Company, Kushi Nagar. The assessment orders were challenged by way of appeals and second appeals before the Tribunal. The Trade Tax Tribunal by the order dated 31^st of March, 2000 relevant to the assessment year 1994 -95 and 1995 -96 set aside the assessment order by the order dated April, 19, 2005 on the short ground that the Assessing Authority, Trade Tux Officer, Sector -IV, Gorakhpur had no territorial jurisdiction over the petitioner, as Kushinagar is a separate District and there is no material on record to show that the assessment files were assigned to the Trade Tax Officer, Sector -IV Gorakhpur in exercise of power conferred by Rule 6(8) of the Trade Tax Rules. It was made clear that other points touching the merits of the dispute were left open. Similar order was passed by the Trade Tax Tribunal on April 21^th, 2005 with respect to the assessment year 1997 -98 and 1998 -99 (Collectively filed as Annexure -5 to the writ petition). Now Assistant Commissioner (Assessment) Trade Tax, Padrauna, District - Kushinagar has issued four notices relating to the assessment years 1994 -95 to 1998 -99 fixing December 20, 2005 as the date fixed in the matter. The validity of these notices are impugned in the present petitions. Copy of such notices have been filed as Annexure -6 to the writ petitions.
(3.) AT the outset it may be pointed out that the petitioner has been described (in memorandum of the writ petition) as "Krishna Kumar and Jai Prakash" and Krishna Kumar is the son of Jai Prakash who expired on 18^th of August, 2005 (vide para -3 of the writ petition).;