- (1.) HEARD Shri Bharatji Agarwal, learned Senior Advocate assisted by Shri S. M.K. Chaudhary for the petitioner and Shri H.P. Srivastava, the learned Additional Chief Standing Counsel for the respondents.
(2.) THE petitioner being aggrieved by the notice dated July 23, 2008 issued by the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad, for the assessment years 2003 -04 and 2004 -05 has filed the present writ petition. The brief facts of the case are that the petitioner is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956. On the basis of an agreement with the ex -U. P. principal, the petitioner has purchased mentha oil on behalf of the ex -U. P. principal, and thereafter the goods were dispatched to the ex -U. P. principal.
(3.) THE petitioner has alleged that for the assessment years 2003 -04 and 2004 -05 after making detailed enquiry during the assessment proceedings the assessment orders were passed on February 8, 2006 and March 29, 2007. Against the said assessment orders dated February 8, 2006 and March 29, 2007, no appeal as provided under Section 9 of the U.P. Trade Tax Act (hereinafter referred to as, 'the Act') was filed by the petitioner. The Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow, under whose jurisdiction the Barabanki Circle, at the relevant time was lying issued a notice dated June 17, 2008 under the provisions of Section 10B of the Act to the petitioner who was directed to appear before the authority concerned on July 4, 2008 and on the request of the petitioner the case was adjourned for July 18, 2008.;