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M/s Keerat Steels Pvt.Ltd. v. State of U.P. and others - WRIT - C No. 1273 of 2005 [2005] RD-AH 4693 (24 October 2005)


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Court No. 37

Civil Misc. Writ Petition No. 1273 of 2005

M/s Keerat Steels Pvt. Ltd. Versus State of U. P. and others


Hon. R. K. Agrawal,J.

Hon. Saroj Bala, J.

Pursuant to the direction given by this Court vide order dated 16.9.2005, Sri S.P.  Kesarwani, learned Standing Counsel, has produced the assessment records. We have perused the assessment records including the order sheet and find that the contention made in paragraph 12 of the writ petition is factually correct as the assessment order passed on 15.3.2005 had been reopened under section 30 of the U.P. Trade Tax Act, on 30.7.2005 and a fresh order of assessment has been made on 3.8.2005. There is no noting on the order sheet that the petitioner was informed about the next date fixed in the matter, i.e. 3.8.2005 on 30,7,2005 itself when the earlier assessment order has been set aside and the case had been reopened thereafter. Even on record there is no notice informing the petitioner about the date having been fixed as 2.8.2005 which fact has also been admitted by the learned Standing Counsel. In this view of the matter, the conclusion is that the assessing authority has acted arbitrarily and completed the assessment in haste without following the principles of equity including the fair play of principles of natural justice. As the order dated 2.8.2005 had been passed in utter disregard and in gross violation of equity, fair play and principles of natural justice, this Court has no option but to set aside the order dated 2.8.2005 filed as Annexure-1 to the writ petition, leaving it open to the respondent no. 3, Assistant Commissioner Trade Tax, Trade Tax Department, Government of U.P. Sector-IV, Kanpur Nagar, to pass fresh assessment order in accordance with law.

The writ petition succeeds and is allowed.




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