- (1.) The petitioner has preferred this petition under Article 226 of the Constitution of India against three orders dated 22.2.2018 passed by the President, Commercial Tax Tribunal U.P. Lucknow on three applications of the petitioner moved under Section 57(12)(e)(ii) of the U.P. Value Added Tax Act for the transfer of cases before another bench from Muzaffarnagar to Meerut.
(2.) It appears that three different appeals of the petitioner are pending before the Commercial Tax Tribunal at Muzaffarnagar. The petitioner moved applications for their transfer to the corresponding bench at Meerut on the ground that the business of the company has been closed down. There are two directors of the company. They are husband and wife. Both of them are suffering from cancer, and undergoing treatment at Anand Hospital, Meerut. There is none to pursue the proceedings at Muzaffarnagar and therefore, the appeals may be transferred to the bench at Meerut.
(3.) The aforesaid applications have been rejected on the ground that there are no allegations against the presiding officer of the Tribunal at Muzaffarnagar and that illness of the directors is not a legal ground for the transfer of cases.;