YASHWANT VARMA, J. - (1.) Heard Shri Shubham Agrawal, learned counsel for the revisionist and Shri B.K. Pandey, learned standing counsel for the respondent.
(2.) This revision raises an issue with regard to the validity of the assessment order dated 31 March 1997 as well as certain consequential proceedings taken subsequent thereto.
(3.) The primary question of law which is raised is whether the orders of assessment including the one made on 31 March 1997 would be barred by the provisions of limitation as prescribed by Section 21(5) of the U.P. Trade Tax 1948.;