RAJENDRA PRASAD NARENDRA KUMAR Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) By means of the present writ petition the petitioner has challenged the order dated April 16, 2010 passed by the Additional Commissioner (Grade-I), Commercial Tax, Jhansi Zone, Jhansi, respondent No. 1, granting permission under section 21(2) of the U.P. Trade Tax Act, 1948, hereinafter referred to as "the Act", for assessment of entry tax on the kerosene oil. Briefly stated the facts giving rise to the present petition are as follows:

(2.) We have heard Sri Rakesh Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.

(3.) The learned counsel for the petitioner submitted that respondent No. 1 however, accepted the contention of the petitioner on first count and vide order dated August 6, 2009 refused to grant permission under section 21(2) of the Act but by ex parte order dated April 16, 2010 granted permission to reopen the matter under section 21(2) of the Act ignoring the documents filed earlier by the petitioner.