SUSHIL HARKAULI AND RAKESH SHARMA, JJ. - (1.) THE assessment orders of the petitioner were set -aside on the ground of lack of jurisdiction on part of the Assessing Authority. The assessment years involved and the date on which the respective assessment order was set -aside on the above ground has been given below: 1965 -66 6.6.1975 {Annexure 2}1966 -67 6.6.1975 {Annexure 2}1967 -68 6.6.1975 {Annexure 2}1970 -71 31.8.1990 {Annexure 4}1971 -72 23.10.1982 {Annexure 5}1973 -74 19.2.1983 {Annexure 7}1974 -75 19.2.1983 {Annexure 7}
(2.) ON 14.1.1993 and 20.2.1993, notices for fresh assessment under Section 21(4 -A) of the UP. Trade Tax Act, 1948 (hereinafter referred to as the Principal Act for short), were issued to the petitioner in respect of each of the aforesaid assessment years. These notices have been filed cumulatively as Annexure 1 to this writ petition. By this writ petition, the petitioner has challenged these notices and the consequent proceedings. The ground for challenge is that Sub -section (4 -A) of Section 21 was inserted by the Uttar Pradesh Sales Tax (Amendment) Act, 1992 (U.P. Act No. 8 of 1992) (hereinafter referred to as the Amending Act for short), which received the assent of the Governor of Uttar Pradesh on 16.3.1992 and was published in the U.P. Gazette dated 17.3.1992.
(3.) THE learned Counsel for the petitioner pointed out that some of the amendments made by the Amending Act have been made retrospective expressly whereas, the other amendments have not been made retrospective.;