SHASHI KANT GUPTA, J. - (1.) THIS writ petition has been filed inter- alia for the following reliefs: (a)Issue a writ, order or direction in the nature of Certiorari quashing notice no.710 dated 25-7-2000 (Annexure-9), Notice nos.844 and 845 dated 4-8-2000 (Annexure-10 and 11) under Section 21 of the U.P. Trade Tax Act for the assessment year 1997-98 (U.P) and 1997-98 (Central) issued by the Assistant Commissioner (Assessment)- II, Trade Tax, Rampur, respondent. (a1) Issue a writ order or direction in the nature of certiorari quashing the notices dated 29-3-2000 issued by the respondent no.1 under section 21 of the U.P. Trade Tax act for the assessment year 1997-98 (U.P.) and 1997-98 (Central) (Annexur4e Nos. 12 and 13 respectively to the writ petition). (b) Issue a writ, order or direction in the nature of mandamus directing the respondent not to proceed with the proceeding under Section 21 of U.P. Trade Tax Act for the assessment year 1997-98 (U.P.) and 1997-98 (Central)."
(2.) THE background facts of the case in a nutshell essentially are as follows: The petitioner is carrying on the business of manufacture of Menthol and D.M.O. etc. after purchasing Mentha oil. The regular assessment under Rule 41 of U.P. Trade Tax Rules, 1948 ( hereinafter referred to as "Rules") was framed by the respondent on 28-3-2000 for the assessment year 1997-98( U.P). The petitioner disclosed tax paid purchases of Menthol oil against Form III-C(2) for Rs.51 lacs. The purchases of tax paid menthol oil was made from M/s Laxmi Trading Company, Noorpur Bijnor by means of three invoices. In each of the invoices issued by M/s Laxmi Trading Company it was mentioned that menthol oil are tax paid and it is against Form III-C(2). At the time of original assessment the assessing officer verified the three invoices and also signed the same by putting his signatures on it. The payment of the aforesaid purchases of Menthol oil covered with the aforesaid three bills was made by the petitioner by means of Account payee cheques and entry regarding such payments were recorded in the ledger of the account of M/s Laxmi Trading Company maintained by the petitioner and the statement of account issued by the Bank of Baroda also recorded the said entries. The assessing officer after verifying the materials available on record, passed the assessment order on 28-3-2000 under Rule 41(8) of the Rules for the assessment year 1997-98 accepting the tax paid purchases of Menthol oil disclosed by the petitioner for Rs.51 lacs as well as purchases of the packing material against Form III-B It appears that the Trade Tax Officer, Chandpur ,district Bijnor vide letter dated 03-7-2000 wrote to the respondent that M/s Laxmi Trading Company neither has disclosed the sale of Menthol oil in its return nor has deposited any tax thereon. It was also mentioned that assessment for the year 1997-98 against M/s Laxmi Trading Company was framed, however, the proceedings under section 21 of the Act for the said assessment year is still pending. In the said letter it was admitted by the Trade Tax Officer Chandpur that Form III-C(2) no.109941 was issued by the office of Trade Tax Officer, Chandpur to M/s Laxmi Trading Company and the said form has not been either reported to have been used or lost till the date of issuance of letter.
(3.) SOME information was also received by the respondent from the Assistant Commissioner (Assessment) Trade Tax, Khatima which disclosed the issuance of Form 3 Kha-032474 by the petitioner against the purchases of Rs.46,399.80 of Polythene bags from M/s Shyam Plastic Industry, Udham Singh Nagar. As such separate notices under section 21 of the U.P.Trade Tax Act ( in short "Act") dated 29-3-2001, 25-7-2000 and 4-8-2000 were issued against the petitioner, purported to have been issued on the basis of aforesaid information. The said notices are being sought to be challenged through this writ petition.;