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TMI Blog2009 (8) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... fact and law are involved and with the consent of parties they are taken up together and are being disposed of by a common judgement and order. 02 Writ Petition No. 1319(Tax)/07 has been filed for quashing the order dated 01-5-2007 (Annexure-11 ) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent no.2 and consequential reassessment orders dated 30-8-2007 (Annexure- 9 & 10 ) passed by the assessing authority, respondent no.3 for the assessment year 2002-03 (U.P. and Central) . 03 Writ Petition No. 1320(Tax)/07 has been filed for quashing the order dated 01-5-2007 (Annexure-10 ) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent no.2 and consequential reassessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2009 (Annexure- 9 & 10 ) passed by the assessing authority, respondent no.3 for the assessment year 2002-03 (U.P. and Central) 08 Writ Petition No. 1356(Tax)/07 has been filed for quashing the order dated 24-3-2009 (Annexure-6 ) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent no.2 and consequential reassessment orders dated 31-3-2009 (Annexure- 8 & 9 ) passed by the assessing authority, respondent no.3 for the assessment year 2002-03 (U.P. and Central) . 09- Writ Petition No. 1357(Tax)/07 has been filed for quashing the order dated 24-3-2009 (Annexure-6 ) passed by Additional Commissioner, Grade-1, Trade Tax, Kanpur Zone, Kanpur, respondent no.2 and consequential reassessment orders dated 31-3-2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was liable to tax in respect of purchase made on behalf of Ex U.P. Principals on the purchase of paddy except those who had exported out of the country, rice manufactured from that paddy. 13- For the assessment year 2002-03 (U.P. and Central) the assessing authority of the petitioner passed assessment order dated 21-3-2005 . He held that that the petitioner had purchased paddy inside the State of U.P. on commission basis. He also considered the claim of the petitioner for exemption on the additional ground of sale of paddy having been effected against Form-H . Assessment order was passed vide order dated 21-3-2005 by respondent no.3 for the assessment year 2002-03 (U.P. and Central) 14- Aggrieved by the assessment order dated 21-3-2005 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. On 29-8-2007 the petitioner appeared before the assessing authority and again moved an adjournment application dated 27-8-2007 by hand. It was accepted and kept on record. However by order dated 29-8-2007 the assessing authority of the petitioner rejected the adjournment application moved by the petitioner and framed the ex parte reassessment orders for the assessment year 200-03 (U.P. and Central). Hence the present writ petition. 18- The facts of connected writ petitions are almost similar, therefore, facts of the connected writ petitions are not being repeated here again. 19- We have heard Sri S.D.Singh, learned counsel for the petitioner and the learned Standing counsel for the respondents and perused the record. 20- It is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to appear before on 29-8-2007 in reassessment proceedings for the assessment year 2002-03 (U.P and Central). Thus it is clear that the petitioner was given a very short time to contest the proceeding. The petitioner moved an application on 27-8 -2007 to adjourn the assessment proceedings and also appeared on 29-8-2007 before the assessing authority and again moved an adjournment application by hand on the said date , which was taken on record. However, by order dated 29-8-2007 the assessing authority of the petitioner rejected the adjournment application of the petitioner and passed the two ex-parte reassessment orders dated 30-8-2007 for the assessment year 2002-03 (U.P. and Central). 23- Thus it is quite evident from the aforesaid fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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