S.K.GUPTA,J. - (1.) THIS writ petition had been filed, inter alia for the following reliefs: (i) Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned orders dated 25-4-2009 passed by the respondent No. 2 under the proviso to Section 21 (2) of the Act granting permission/sanction to respondent No. 3 to make reassessment for the assessment year 2005-06 (U.P./Central)(Annexure-4 to this writ petition) (ii) Issue a suitable writ, order or direction in the nature of Certiorari quashing the impugned notices dated 28-4-2009 issued by respondent No. 3 under Section 21 (2) of the Act for assessment year 2005-06 (U.P./Central) (Annexure 5 to this writ petition) (iii) Issue a suitable writ, order or direction in the nature of mandamus or prohibition prohibiting/restraining the respondent No. 3 from any further action for reassessment in pursuance to the impugned orders dated 25-4-2009 passed by the respondent No. 2 and in pursuance of notice dated 28-4-2009 for the assessment year 2005-06 (U.P./Central)"
(2.) THE facts enumerated in the present writ petition are as follows: The petitioner is a private limited company registered under the Companies Act, 1956 and is also registered dealer under the provisions of U.P. Trade Tax Act (now under U.P. Value Added Act) and the Central Sales Tax Act (in short "CST Act") for the manufacturing and sale of oil. The petitioner also used to sell castor oil cake (Arandi ki Khali) which is an organic manure (Fertilizer) within U.P. as well as in Central mainly in State of Bihar.
(3.) THE fertilizers other than chemical fertilizers was exempted from tax under notification dated 31-1-1985 which was amended as per Notification dated 15-1-2000 as fertilizer excluding chemical fertilizer and bone meal. During the year in question the petitioner claimed "Arandi ki Khali" under the aforesaid Notification which was sold to solvent units, fertilizer's dealer farmers as fertilizers. The assessing authority vide assessment order dated 12-10-2006 accepted Arandi ki Khali as an organic manure. The assessing authority by letter dated 24-4-2009 sought permission under Section 21 (2) of the Act from the Additional Commissioner, respondent No. 2 to make reassessment for the assessment year 2005-06 under U.P./Central Act on the turnover of Arandi ki Khali which was declared exempted from payment of tax in the assessment order.;