- (1.) The assessment proceedings, under the U.P. VAT Act for the Assessment Year 2015-16, are pending before respondent no.2. The petitioner applied for the transfer of the said proceedings from respondent no.2 to any other competent authority. The application has been rejected by the impugned order dated 28.3.2017, on the ground that it is not possible to transfer any proceeding in the month of March, 2017.
(2.) The submission is that, in the past, assessment proceedings of three years were transferred from respondent no.2 to respondent no.3 and, therefore, there is no justification for not transferring the proceedings for this year on the same ground. The impugned order only states that it is not possible to transfer the proceedings in the month of March, 2017, which clearly reveals that the authority concerned, if necessary, can consider the matter of transfer, subsequently, after March, 2017.
(3.) Therefore, the Joint Commissioner (Executive) Commercial Tax, Mathura, is directed to reconsider the application of the petitioner for the transfer of the above assessment proceedings in accordance with law afresh ignoring the earlier order dated 28.3.2017, if possible, within a period of three weeks from the date of receipt of a certified copy of this order.;