Devendra Kumar Arora, J. - (1.) Heard Shri Manish Singh, learned counsel for the petitioner and Shri H.P. Srivastava, learned Additional Chief Standing Counsel for the State.
(2.) This is a writ petition under Article 226 of the Constitution of India challenging a notice dated 10.09.2018 issued by the Deputy Commissioner, Commercial Tax, Lucknow under Section 29(1) of the U.P. VAT Act, 2008 for assessment of tax of turnover escaped from assessment.
(3.) As per the said provision contained in Section 29(1), if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer, for any assessment year or part thereof, has escaped assessment to tax or has been under assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary, assess or reassess the dealer to tax according to law.;