- (1.) Heard Sri P.K. Sinha, Advocate, for petitioner; and, learned Standing Counsel and Sri Rajesh Singh Chauhan, Advocate, holding brief of Sri Alok Sharma, Advocate, for respondents.
(2.) Petitioner is manufacturer of Gutka under the Brand name "M/s Har Singar Gutka Private Limited" which, according to petitioner, is a Jardayukt Pan Masala. Trade Tax authorities made an assessment where against petitioner filed appeal which was rejected. Thereafter second appeal was filed which was allowed and matter was remanded to Assessing Officer to make fresh assessment after giving opportunity to Assessee concerned and pursuant thereto, notice dated 23.10.2016 (Annexures-1 and 2 to writ petition) relating to State Trade Tax and Central Trade Tax have been issued to petitioner in respect to Assessment Year 1999-2000. Petitioner, however, claimed to have filed an objection that Trade Tax Authorities have no jurisdiction to enforce Trade Tax for the period in question and then came to this Court stating that he has raised an objection with regard to jurisdiction of authorities concerned and the same should be decided first. Writ Petition was finally disposed of directing Assessing Officer to consider petitioner's objection and decide the same and pursuant thereto order dated 30.04.2017, impugned in this writ petition, has been passed by Deputy Commissioner, Trade Tax rejecting petitioner's objection.
(3.) Matter of assessment after remand by second appellate authority has been initiated by Assessing Authority. He is supposed to examine each and every aspect, factual, legal or otherwise. It is evident from record that Notification imposing tax upon production of petitioner continued to remain in operation till 31.08.2001 and thereafter Gutka was exempted from levy of Trade Tax. Validity of Notification is not under challenge and what petitioner seeks is that respondent-3 be directed to decide issues raised by petitioner first.;