- (1.) Heard Sri Vishnu Kesarwani, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
(2.) The petitioner is a dealer registered under the U.P. Value Added Tax, 2008 and is engaged in the business of supplying Wheelbarrow/Cart (thela gari) to Allahabad Municipal Corporation, Allahabad. In the assessment year 2009-10, the petitioner on the sale of aforesaid Wheelbarrow/Cart paid tax at the rate of Rs. 4.5% and Rs. 5% and the assessment was completed.
(3.) Subsequently, a notice dated 02.06.2016 was issued to the petitioner for re-opening the assessment and by a order dated 26.05.2016 permission has been granted by the Additional Commissioner, Grade-I to re-open the assessment of the petitioner under Section 29 (7) of the Act.;