S.K.GUPTA,J. - (1.) IN these writ peti­tions similar questions of fact and law are in­volved and with the consent of parties they are taken up together and are being disposed of by a common judgment and order.
(2.) WRIT Petition No. 493(Tax)/06 and 494 of 2006 have been filed for quashing the or­der dated 17-2-2006 (Annexure-7) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent No.2 under section 21(2) of the U.P. Trade Tax Act (in short U.P. Act) and consequential reassessment proceeding initiated against the petitioner by respondent No.3 for the assessment P year 1999-2000 (U.P. and Central). Writ Petition No. 613 (Tax) of 2006 has been filed for quashing the order dated 18-3-2006 (Annexure-7) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent No.2 under section 21(2) of U.P. Act and consequential reassessment proceeding initiated against the peti­tioner respondent No.3 for the assessment year 1999-2000 (U.P.)
(3.) INITIALLY Writ Petition No. 328 (Tax) of 2007 and Writ Petition No.318 (Tax) of 2007 were filed for quashing the order dated 20-2-2007 passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent No.2 and consequential reassess­ment proceeding initiated against the peti­tioner by respondent No.3 for the assessment year 2000-01. It appears that reassessment orders dated 14-3-2007 were passed subse­quently by the assessing authority against the petitioner. Therefore, the reassessment orders dated 14-3-2007 for the assessment year 2000-01(U.P. and Central) have also been challenged.;