High Court of Judicature at Allahabad
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Raghunath Laxmi Narayan Spices Pvt.Ltd., Varanasi v. State Of U.P. & Others - WRIT TAX No. 202 of 2002  RD-AH 3196 (26 February 2007)
Court No. 36
Civil Misc. Writ Petition No. 202 of 2002
Raghunath Laxmi Narayan Spices Pvt. Ltd., Varanasi
State of Uttar Pradesh and others.
Hon'ble R.K.Agrawal, J.
Hon'ble Bharati Sapru, J.
In the present writ petition notice dated 11th January, 2002 issued by the Additional Commissioner, Grade-1, Trade Tax, Varanasi- respondent no.2 for the Assessment Years 1994-95 under sub-section (2) of Section 21 of the U.P. Trade Tax Act has been challenged on the ground that there is no material on the basis of which the Assessing Authority could form a belief that turn over has escaped the assessment to tax. It may be mentioned here that the respondent no.2 had issued the show-cause notice calling upon the petitioner to show cause as to why permission be not granted to the Assessing Authority to reopen the proceedings for assessment and the said Authority after considering the reply to the show cause notice made by the petitioner shall decide the same in accordance with law. It is to be mentioned here that the notice issued by the respondent no.2 requiring the petitioner to show cause is not a jurisdictional notice, therefore, the writ petition challenging the said notice is not maintainable.
With the aforesaid observations, the writ petition is dismissed. Interim order, if any, stands discharged.
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