SUDHIR AGARWAL,J. - (1.) Heard Sri Vashu Deo Mishra, learned Counsel for petitioner, Sri N.C.Mehrotra learned counsel for respondent 4, learned Standing Counsel for State of U.P. and its authority and perused the record.
(2.) Writ petition is directed against order dated 20.02.2006 passed by respondent no.4 imposing liability of Mandi fee and Development Cess to the tune of Rs.95,022=90 upon petitioner and appellate order dated 25.09.2007 passed by respondent 1 rejecting appeal of petitioner.
(3.) It is contended that claiming two percent deduction in respect of export of Masoor Daal, requisite Form-H in respect of four transactions was deposited by petitioner but since, it was beyond 365 days and therefore, benefit thereunder was denied by impugned order dated 20.2.2006 and thereagainst petitioner's appeal has been rejected vide order dated 25.9.2007.;