RAKESH TIWARI, J. - (1.) HEARD learned Counsel for the parties and pe­rused the record.
(2.) THE petitioner manufactures Khandsari Sugar in its unit known as M/s Chand Tara Sugar Factory situated in village Taklarrabpur Israj Kheri, Basikiratpur, District Bijnor. For the purposes of payment of the amount of purchase tax as required under Section 3 of the U.P. Sugar Cane (Purchase Tax) Act, 1961 (hereinafter referred to as the Act) the petitioner for the assessment year 1988-89 exercised his option by way of declaration in Form 13 as required under Rule 13A of the Rules known as U.P. Sugar Cane (Purchase Tax) Rules, 1961 framed under the Act (hereinafter referred to as the Rules).
(3.) THE option form was submitted by the petitioner to the Sugar Cane Com­missioner, Assistant Sugar Commissioner and the Assessing Officer.;