- (1.) RAISING a short controversy, the present writ petition has been filed challenging the illegality and validity of the permission granted by the authority concerned to initiate the reassessment proceedings for the assessment years 1993 -94, 1994 -95 and 1995 -96 (U.P. and Central).
(2.) THE petitioner is a public limited company registered under the Companies Act. The petitioner is carrying on the business of manufacture and sale of electron gun, which is used in colour picture tubes. Its assessments under the U.P. Trade Tax Act for the assessment years 1993 -94, 1994 -95 and 1995 -96 were completed. After expiry of the period of limitation for reopening the assessment, the Commissioner of Trade tax was approached by the assessing authority for permission to reopen the assessment order. The Commissioner of Trade Tax vide impugned order dated March 13, 2000 permitted the assessing authority to reopen the assessment for the assessment years 1993 -94, 1994 -95 and 1995 -96 (U.P. and Central). The said order dated March 13, 2000 is under challenge in the present writ petition.
(3.) SRI Bharat Ji Agrawal, learned senior advocate appearing on behalf of the petitioner, invited the attention of the court towards paragraph Nos. 8 and 11, 13 and 14 of the writ petition wherein it is stated that before passing of the impugned order no opportunity of hearing was afforded to the petitioner by the authority concerned. Elaborating the arguments, he submits that the impugned order has been passed against the principles of natural justice and submits that in view of the authoritative pronouncement of this Court in S.K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1, Trade Tax Zone, Ghaziabad, [2009] 26 VST 601 :, [2008] UPTC 392, it was mandatory to the authority concerned to have afforded an opportunity of hearing to the petitioner. The learned standing Counsel, on the other hand, supports the impugned order dated March 13, 2000. Considered the respective submissions of the learned Counsel for the parties and perused the record.;