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TMI Blog2010 (8) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10B of the Act. Further by prayer No. (ii) a mandamus has been sought for the stay of proceedings for realisation of tax assessed for the assessment year 2001-02 and no prayer has been made for quashing of the assessment order for the assessment year 2001-02. By relief No. (iii) a prayer has been made for the mandamus to respondent No. 3 to stay the assessment proceedings for the assessment year 2002-03. No prayer has been made for quashing of the notice issued for the assessment proceedings for the year 2002-03. Appeal dismissed.The relief claimed in the present writ petition has also become infructuous and they do not survive. Appeal dismissed. - 151 (Tax) of 2003 - - - Dated:- 27-8-2010 - RAJES KUMAR AND BHARATI SAPRUJJ. , JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification No. TIF-II/2375 dated November 23, 1998 and deposited tax accordingly. The assessing authority passed the provisional assessment order for the months from April 1999 to September 1999 and has not accepted the claim of the petitioner that such plastic covers were liable to tax at the rate of 2.5 per cent and levied tax at the rate of 10 per cent as an unclassified item. Aggrieved against the provisional assessment order, the petitioner filed an appeal before the Deputy Commissioner (Appeals), Trade Tax, Noida. The Deputy Commissioner (Appeals) accepted the contention of the petitioner and held that such plastic covers for audio/video cassettes were liable to tax at the rate of 2.5 per cent under the notification dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal wherein the Tribunal has expressed its opinion that such plastic cassettes were not liable to tax at the rate of 2.5 per cent under Notification No. 2375 dated November 23, 1998 and liable to tax as an unclassified item. The said Trade Tax Revision has been admitted on January 6, 2003 and operation of the order dated September 27, 2002, passed by the Trade Tax Tribunal, Saharanpur, has been stayed. In the present writ petition the petitioner has sought the aforesaid reliefs on the ground that the proceeding under section 10B of the Act has been initiated on the basis of opinion expressed by the Tribunal in its order dated September 27, 2002, which has been challenged in T.T.R. No. 1 of 2003 (Saraswati Engineer Traders v. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for the stay of proceedings for realisation of tax assessed for the assessment year 2001-02 and no prayer has been made for quashing of the assessment order for the assessment year 2001-02. By relief No. (iii) a prayer has been made for the mandamus to respondent No. 3 to stay the assessment proceedings for the assessment year 2002-03. No prayer has been made for quashing of the notice issued for the assessment proceedings for the year 2002-03. Now Revision No. 1 of 2003 (Saraswati Engineer Traders v. Commissioner of Trade Tax, U.P., Lucknow) challenging the order of the Tribunal has been decided by a learned single judge of this court on March 8, 2010 and the revision has been dismissed as infructuous. The relief claimed in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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