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TMI Blog2009 (10) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the illegality and validity of the permission granted by the authority concerned to initiate the reassessment proceedings for the assessment years 1993-94, 1994-95 and 1995-96 (U.P. and Central). The petitioner is a public limited company registered under the Companies Act. The petitioner is carrying on the business of manufacture and sale of electron gun, which is used in colour picture tubes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that before passing of the impugned order no opportunity of hearing was afforded to the petitioner by the authority concerned. Elaborating the arguments, he submits that the impugned order has been passed against the principles of natural justice and submits that in view of the authoritative pronouncement of this court in S. K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the principles of natural justice. Reply thereof has been given in paragraphs 10 and 11 of the counter-affidavit filed on behalf of the respondent sworn by Sri Krishna Mohan Pandey. In the said reply, it has been stated that section 21(2) does not provide that the dealer should be given an opportunity of hearing before permission is granted under the said section. It has been stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding counsel could not point out any fact to distinguish the ratio as laid down in S.K. Traders' case [2009] 26 VST 601 (All); [2008] UPTC 392. In our considered opinion, the controversy is squarely covered in favour of the petitioner by the judgement of S. K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1 [2009] 26 VST 601 (All); [2008] UPTC 392. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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