S.U.Khan, J. - (1.) This writ petition is directed against notice dated 8.9.1986 issued by Khandsari Inspector Chandausi to the petitioner rejecting the option given by the petitioner under proviso to section 3(1) of U.P. Sugarcane (Purchased Tax) Act 1961 read with rule 13-A of U.P Sugarcane (Purchased Tax) Rules 1961 for the crushing seasons 1985-86 and fixing 16.9.1986 for determining the sugar purchase tax on the petitioner's unit.
(2.) The proviso to section 3(1) of the Act is quoted below: "Provided that in the case of a unit, the tax shall be payable on the quantity of sugarcane actually purchased or, at the option of owner of the unit, on the quantity of sugarcane assumed, in accordance with the provisions of sub-section (1-a) to have been purchased by him."
(3.) Sub-section (1-b) of section 3 of the Act is quoted below: "the option referred to in the proviso to sub-section (1) shall be exercised by the owner of a unit by such date and in such form as may be prescribed and shall relate to the whole of assessment year. The option once exercised shall be irrevocable for that year.";