SURYA PRAKASH KESARWANI, J. - (1.) Heard Sri Govind Krishna, learned counsel for the petitioner and Sri A.C. Tripathi, learned standing counsel for the respondents. This writ petition has been filed praying for the following relief: i) issue a writ, order or direction in the nature of certiorari to quash the order dated 09.02.2018 passed by Tribunal Bench No.1 Agra, in Second Appeal No.75/2018 (2016-17) under Section 28(2)(ii) of the Act to the extent directs to deposit 10% of disputed amount of tax. (ii)Issue a writ, order or direction in the nature of mandamus directing for issuance of necessary direction to the first Appellate authority respondent No.2 to decide the First Appeal forthwith and Respondent No.3 be directed not to initiate proceedings for the realization thereto in pursuant thereof.
(2.) The best judgment assessment for the A.Y. 2016-17, under Section 28(2) (ii), dated 20.1.2018, was passed by the Assessing Authority in respect of the assessee invoking the provisions of best judgment assessment and thereby creating a demand of Rs. 3,03,59,207/-. The assessee deals in Pan Masala and tobacco. On the basis of incriminating materials found in survey dated 22.2.2017 and other materials on record, the evaded purchases of Pan Masala, tobacco and packing materials etc. amounting to Rs. 7,65,65,108/- were determined and the tax thereon was assessed at Rs. 30,359207/-.
(3.) Aggrieved with this Assessment Order, the petitioner-assessee filed an appeal before the Additional Commissioner Grade -2 (Appeals)- 2nd Commercial Tax Agra alongwith a stay application in which the appellate authority passed an interim order staying 70% of the recovery subject to certain conditions.;