- (1.) By means of present writ petition, the petitioner has prayed for quashing of the order dated 28.02.2007 passed by the Additional Commissioner, Commercial Tax Grade (1), Allahabad under Section 29(7) of the U.P. VAT Act (hereinafter referred as 'the Act') as well as the order of the assessment dated 15.03.2013 (assessment year 2009-10). He has further prayed for issuance of mandamus directing the Commercial Tax Officer, Sector-3, Commercial Tax, Allahabad not to take any action in pursuance of the permission granted by the Additional Commissioner under Section 29(7) of the Act.
(2.) We have heard Sri Naveen Chandra Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
(3.) The contention of the counsel for the petitioner is that the notice issued under Section 29(7) of the Act related to the assessment year 2008-09 under U.P. VAT Act is invalid as well as illegal.;