S.K. Gupta, J. - (1.) THIS writ petition has been filed, inter alia, for the following reliefs: SPARA>(i) to issue a writ order or direction in the nature of certiorari quashing the impugned notice under Section 21(2) of the U.P. Trade Tax Act, 1948 dated January 4, 2008 issued by respondent No. 3 for the assessment year 2002 -03 (annexure 6 to the writ petition) (ii) to issue a writ, order or direction in the nature of mandamus directing respondent No. 3 not to initiate reassessment proceedings in pursuance of the notice under Section 21(2) of the Act issued by respondent No. 3 for the assessment year 2002 -03 (iii) to issue a writ order or direction in the nature of certiorari quashing the order dated December 18, 2007 passed by respondent No. 2 authorising respondent No. 3 to initiate reassessment proceeding under Section 21(2) of the U.P. Trade Tax Act (annexure 5 already filed to the writ petition).
(2.) THE background facts enumerated in the writ petition are as follows: The petitioner is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 (in short, "the U.P. Act") and engaged in the business of purchase and sale of '"match boxes" from outside the State of U.P. in its own account as well as on consignment sale basis outside the State of U.P.
(3.) FOR the assessment year 2002 -03 the petitioner has disclosed total nontaxable sales at Rs. 3,48,08,600 within U.P. and also disclosed consignment sale of Rs. 35,75,000 for which form F and sale patti and other documents were filed at the time of assessment before the assessing authority, respondent No. 3.;