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TMI Blog2013 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... in taxing laws. It is also well settled that a statutory rule cannot be said to be unreasonable merely because in a given case it operates harshly. - Decided against the assessee. - Writ Tax No.-407 of 2012 - - - Dated:- 30-5-2013 - Prakash Krishna And Manoj Kumar Gupta,JJ. For the Petitioner : Aloke Kumar For the Respondent : C. S. C. ORDER (Delivered by Prakash Krishna,J) The petitioner a partnership firm registered under the provisions of U.P. Trade Tax Act engaged in trading of hardware, marbles and sanitary-ware items at Renukoot, has filed the present writ petition challenging the order of authorization passed by the Additional Commissioner, Grade-I, Commercial Tax under Section 21(2) of the U.P. Trade Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. The Additional Commissioner, Grade-I, Commercial Tax by the impugned order dated 31st January, 2012 has granted permission to initiate the reassessment proceedings, hence, the present writ petition. In reply, the respondent-department came out with the case that the impugned order has been passed after considering the reply submitted by the petitioner as well as proposal sent by the Assessing Officer. The fact that the proceedings under Section 22 was taken out and was ultimately, dropped has not been disputed. The genuineness of Form IIIB has not been disputed. The only dispute raised is with regard to its validity. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned standing counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another Division Bench in Civil Misc. Writ Petition No. 1791 (Tax) of 2004, M/s Oriental Carbon Chemicals Ltd. versus State of U.P. another, decided on 16.12.2010, has held that the aforesaid Rules 12-A, 12-B and 12-C cannot be read down so as to enable a dealer to file Form IIIB in respect of transaction which took place beyond two years of the assessment year in which the form was issued. It has been held in the case of M/s K.B. Hides (supra) that no doubt some dealer may suffer some hardship by the impugned rules, but it is well settled that equity has no place in taxing laws. It is also well settled that a statutory rule cannot be said to be unreasonable merely because in a given case it operates harshly. In view of the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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