S.K.GUPTA,J - (1.) IN these aforementioned writ petitions since similar questions are involved, with the consent of the parties they are taken up together and are being disposed of by common judgement and order. .
(2.) THESE writ petitions have been filed, inter- alia for the following reliefs: (i) Issue a suitable writ, order or direction, in the nature of CERTIORARI quashing the notice dated 224-2-2006 (Annexure-9 to this writ petition) for the assessment year 1999-2000 (U.P./Central) (ii) A suitable writ, order or direction in the nature of mandamus restraining/prohibiting the respondent no.3 from taking any proceeding for completing reassessment proceeding under section 21 of the U.P.Trade Tax Act for the assessment year 1999- 2000 (U.P/Central) (iii)Any other and further writ, order or directions which this Hon'ble Court may deem fit and proper in the circumstances of the case be also issued in favour of the petitioner." The petitioner of Writ Petition no.604 of 2006 and the petitioner of Writ Petition No.605 of 2006 are hereinafter referred to as petitioner no.1 and petitioner no.2 respectively. The background facts of the case in a nutshell essentially are as follows: The petitioners are a registered dealers under the provisions of U.P.Trade Tax Act (hereinafter referred to as the "Act" ) as well as under Central Sales Tax Act ( in short "CST Act") and are carrying on the business of purchase and sale of Petroleum oil and petroleum products. The petitioner no.1 is owned by Jagarti Khetan and the petitioner no.2 is owned by his wife Smt. Mukta Khaitan. The assessment order for the assessment year 1999-2000 was passed by the assessing authority under rule 41(8) of U.P.Act and under section 9(2) of CST Act.
(3.) THE petitioner no.1 had disclosed interstate sales of Rs.13,32,24,500/- against form- C which were issued by the Ex U.P. purchasers. Petitioner no.1 submitted 288 Form-C in respect of disclosed inter State sale before the assessing authority at the time of final assessment proceeding and consequently the assessing authority assessed the disclosed inter state sale as covered by Form-C @ 4%.;