SHASHI KANT GUPTA,J. - (1.) IN these two writ petitions, similar questions of law are involved, with the consent of the parties, they are taken U. P. together and are being disposed of by a common judgment and order.
(2.) CIVIL Misc. Writ Petition No. 118 (Tax) of 2008 has been filed, interalia, for the following reliefs; "(a) issue a writ, order or direction in the nature of certiorari quashing the impugned assessment orders dated 31.10.07 (Annexure No. 2) and its consequential orders (Annexure No. 3), issued by the respondents. (b) issue a writ, order or direction in the nature of mandamus staying realization of Trade Tax from the petitioner under Section 3-F of U.P. Trade Tax Act, 1948. (c) issue a writ, order or direction in the nature of Mandamus declaring providing and regulating various signals on television channels not to be covered under the definition of Section 3-f of U.P. Trade Tax Act, 1948." The connected writ petition No. 539 (Tax) of 2006 has been filed, inter alia, for the following reliefs; "(i) issue a writ order or direction in the nature of CERTIORARI quashing the Recovery Certificate dated 1.9.2005 issued by Trade Tax Officer, Sector-2, Allahabad (Annexure-1) to the writ writ petition. (ii) issue a writ order or direction in the nature of MANDMUS declaring the levied of the Trade Tax on the Cable T.V. Is ultravires to the Constitution of India. (iii) Issue a writ order or direction in the nature of MANDMUS directing to the respondents not make any further Assessment creating the demand regarding the Cable Connection provided to the T.V. Viewers by the petitioner."
(3.) THE facts of these writ petitions are more or less the same which ultimately goes to the root of similar ontroversy. The writ petition No. 118 of 2008 is being treated as a leading case.;