- (1.) Heard Sri Vishnu Kesarwani, learned counsel appearing for the petitioner and Sri C.B. Tripathi, learned Standing Counsel appearing for the respondent.
(2.) By means of this writ petition, the petitioner has challenged the order passed under section 29 of the U.P. Value Added Tax Act ( in short, the Act). Brief facts of the case are that the petitioner is a dealer registered under the Act with its registered office at Kanpur. The petitioner deals in the purchase and sale of Iron and brass casting which includes other such materials which are normally used for manufacture and sale of Saddle also known as saddlery in common parlance. The petitioner was assessed under section 27(2) of the Act for the assessment year 2008-09 at the rate of 4% tax. The said order was passed on 25.1.2012. It appears that the proceedings were initiated under section 56 of the Act but the same was withdrawn by the order dated 30.9.2016 on account of it being time barred. Thereafter, the assessing authority sought permission under section 29 (7) of the Act from the Commissioner, Commercial Tax to proceed under section 29 of the Act. The Commissioner issued a notice to the petitioner. The petitioner filed his objection on 7.11.2016. The Commissioner, however, granted permission to the assessing authority to proceed with the matter by order dated 18.11.2016. In pursuance of the said order notices were issued on 14.2.2017 which the petitioner claims that he never received. Thereafter another notice is said to have been issued on 22.2.2017.
(3.) Learned counsel for the petitioner submits that the petitioner without the knowledge of the notice dated 22.2.2017 filed the present writ petition before this Court and this Court by order dated 1.3.2017 stayed the order of the Commissioner passed under section 29 (7) of the Act. The said order was passed in presence of the counsel for the Department. The petitioner, however, informed about the said order to the concerned authority on 2.3.2017 and certified copy thereafter was sent to the authority concerned.;