# Roshan Khan & Ors v. State of U.P. & Ors - **Citation:** (2020) 9 ILRA 336 - **Court:** High Court of Judicature at Allahabad - **Decided:** 2020-08-29 - **Case number:** Public Interest Litigation (PIL) No. 840 of 2020 - **Bench:** Shashi Kant Gupta, Shamim Ahmed - **Source:** https://unisonlegal.in/judgment/allahabad-high-court/roshan-khan-ors-v-state-of-u-p-ors-45950 - **Pages:** 8 ## Headnote to public order, morality and health even under the Constitution of India. Therefore, vide Notification dated 10.08.2020 and 23.08.2020 the State Government adopted the same yardstick for all religious communities and they have been restricted from carrying on any processions or jhankis or activities that have a danger of large congregations that may lead to a spread of pandemic Covid- ## Text 336 INDIAN LAW REPORTS ALLAHABAD SERIES same shall be recovered from the petitioner as arrears of land revenue by theDistrict Collector, Varanasi. 14. Let a copy of this order be placed before the Registrar General of this Court to ensure necessary compliance of this order. 15. A copy of this order may also be sent to the District Collector, Varanasi for necessary follow up action. ---------- (2020)09ILR A336 ORIGINAL JURISDICTION CIVIL SIDE DATED: ALLAHABAD 29.08.2020 BEFORE THE HON'BLE SHASHI KANT GUPTA, J. THE HON'BLE SHAMIM AHMED, J. Public Interest Litigation (PIL) No. 840 of 2020 with Public Interest Litigation (PIL) No. 841, 842, 848 of 2020 Roshan Khan & Ors. ...Petitioners Versus State of U.P. & Ors. ...Respondents Counsel for the Petitioners: Sri Viquar Mehdi Zaidi, Sri M.J. Akhtar, Sri Imran Khan, Sri S.F.A. Naqvi Counsel for the Respondents: C.S.C. A. Public Interest Litigation - The Court observed that the right to practice and propagate religion has been made subject to public order, morality and health even under the Constitution of India. Therefore, vide Notification dated 10.08.2020 and 23.08.2020 the State Government adopted the same yardstick for all religious communities and they have been restricted from carrying on any processions or jhankis or activities that have a danger of large congregations that may lead to a spread of pandemic Covid- 19. (Para 12, 22) Public Interest Litigation Rejected. (E-10) List of cases cited: - 1. Odisha Vikash Parishad Vs U.O.I. & ors. 2. Syed Kalbe Jawad Writ Petition (Civil) No. 924 of 2020 (Delivered by Hon'ble Shashi Kant Gupta, J.) 1. Since the controversy raised in all the aforesaid Writ Petitions is identical, they are being decided by a common order, treating Public Interest Litigation (PIL) No. 840 of 2020 (Roshan Khan and Others Versus State of U.P. and others) as the leading case. 2. In sum and substance, the Petitioners seek to challenge the Government Orders dated 10.08.2020 and 23.08.2020 passed by the State Government, in so far as they prohibit the petitioners and members of their community, from taking out the Moharram Processions, and further seek the issuance of a direction to the Respondent Authorities to permit them to perform religious mourning rituals/practice connected with Moharram, during the period of ten days i.e. up to 30.08.2020, amid the pandemic restrictions in the State of Uttar Pradesh. 3. The main thrust of the argument of the learned counsel for the petitioners is that Government Orders issued by State of Uttar Pradesh dated 10.08.2020 and 23.08.2020 are discriminatory in nature, insofar as they provide for a complete ban in taking out the Moharram processions. It has been further submitted that such 9 All. Roshan Khan & Ors. Vs. State of U.P. & Ors. 337 guidelines are discriminatory, targeting only one community in particular. In support of his contention, he has referred to the Guidelines dated 29.07.2020, issued by the Government of India, Ministry of Home Affairs as well as Government Orders issued by the State Government dated 10.08.2020 as well as 23.08.2020. Relevant portions of Government Orders dated 10.08.2020 and 23.08.2020 are quoted herein below: Guidelines For Phased Reopening (Unlock 3) [As per Ministry of Home Affairs (MHA) Order No. 40-3/2020-DM1(A) dated 29th July 2020] 1. Activities Permitted during Unlock 3 period outside the Containment Zones. In Areas outside the Containment Zones, All activities will be permitted, except the following: i. ... ... v. Social/political/sports/entertainment/ academic cultural/religious functions and other large congregations. ... ... ... ... ... 5. States/UTs based on their assessment of the situations may prohibit certain activities outside the containment zones or impose such restrictions as deemed necessary. ... ... ... Government Order dated 10.08.2020 सेवा मे, समस्त बजलाबधकार वररष्ठ पुबलस अध क्षक/पुबलस अध क्षक, उ०प्र०। प्रबतबलबप समस्त जोनल अपर पुबलस महाबनदेशक, उ०प्र०। अपर पुबलस महाबनदेशक(ए०ि ०एस०) उ०प्र०। समस्त मण्डलायुक्त/पुबलस महाबनर क्षक/पुबलस उप महाबनर क्षक(पररक्षेत्र) उ०प्र०। अपर पुबलस महाबनदेशक , कानून एवीं व्यवस्था/अबभसूचना/सुरक्षा/रेलवे, उ०प्र०। पुबलस कबमश्नर, लखनऊ/गौतमबुद्ध नगर। समस्त ड ०आर०एम०, रेलवे, उ०प्र०। प्रबन्ध बनदेशक, उ०प्र० राज्य सड़क पररवहन बनगम, लखनऊ। पुबलस महाबनदेशक, उत्तर प्रदेश, लखनऊ। सूचनाथथः अपर मुख्य सबचव , मा० मुख्यमींत्र ज , उ०प्र०शासन। स्टाफ ऑबफसर, मुख्य सबचव, उ०प्र० शासन। प्रेषकः- गृह बवभाग, उत्तर प्रदेश, लखनऊ। सींख्याः- 687K/VI-साबनप्रा-207(3)/2005 लखनऊः बदनाींक 10 अगस्त, 2020 माह अगस्त, 2020 में पड़ने वाले त्योहार यथा जन्माष्टम , गणेश चतुथी एवीं मोहमथ जो बक बवबभन्न बतबथयोीं में आयोबजत होींगे, को गृह मींत्रालय, भारत सरकार क कोबवड-19 क गाईडलाइन्स का पालन करते हुए सादग से मनाया जाए। इन त्योहारोीं पर कोई भ जुलूस, झााँक न बनकाल जाए एवीं बकस भ दशा में भ ड़ एकबत्रत न हो पाए। वतथमान पररस्स्थबतयोीं में सुरक्षा स्स्थबत के दृबष्टगत सम्भाबवत खतरोीं से सतकथ रहने क आवश्यकता है। सभ धाबमथक स्थलोीं बवशेषकर मथुरा स्स्थत श्र कृष्ण जन्मभूबम, श्र रामजन्म भूबम, अयोध्या पर असामाबजक तत्ोीं/आतींकवाबदयोीं एवीं समाज में अस्स्थरता फैलाने वाले व्यस्क्तयोीं पर सतकथ दृबष्ट रखने क आवश्यकता है। इस अवबध मे असामाबजक तत्ोीं द्वारा कानून-व्यवस्था को भींग करने का प्रयास बकया जा सकता है एव आतींकवाद नागररकोीं को 338 INDIAN LAW REPORTS ALLAHABAD SERIES नुकसान पहुींचा सकते है। अतः उक्त मौकोीं पर सतकथ रहने क आवश्यकता है। वबणथत पररस्स्थबतयोीं में सावधान हेतु बनम्न बनदेश बदये जा रहे हैः- 1. राज्य सरकार द्वारा समय-समय पर कोबवड-19 महामार के रोकथाम हेतु बनदेश बनगथत बकये गए है, बजसका कड़ाई से अनुपालन सुबनबित कराया जाए। 2. कोबवड-19 में जन्माष्टम के मौके पर बकस को भ जुलूस/झााँक क अनुमबत नह द जाए। 3. गणेश चतुथी के मौके पर कोई भ पूजा-पींडाल में कोई भ मूूूबतथ स्थाबपत न क जाए और न ह कोई शोभा-यात्रा क अनुमबत द जाए। सभ श्रृद्धालुओीं को प्रेररत बकया जाए बक उक्त त्योहार को अपने-अपने घरोीं पर ह मनायें। 4. इस प्रकार मोहरथम के अवसर पर बकस प्रकार के जुलूस/ताबजया क अनुमबत न द जाए एवीं धमथ-गुरूओीं से सींवाद स्थाबपत कर कोबवड-19 के बदशा-बनदेशो का अनुपालन करें। 5. ऐसे समस्त कायथक्रमोीं क प स कमेि क म बिींग कराते हुए सभ सामाबजक एवीं धमथ -गुरूओीं से व्यवस्था बनाये रखने में सहयोग बलया जाए। 6. सींवेदनश ल/साम्प्रदाबयक एवीं कन्टेनमेन्ट जोन में पयाथप्त सींख्या में पुबलस बल क तैनात क जाए। 7. बकस भ धाबमथक स्थल पर लोगोीं क भ ड़ एकत्र न होने पाए, यह सुबनबित बकया जाए। 8. त्योहारोीं पर सावथजबनक स्थल यथा बस स्टेशन, रेलवे स्टेशन और सींवेदनश ल स्थान/धाबमथक स्थल पर यथावश्यक व्यवस्थायें/चेबकींग कराई जाए। ----------------------------------------- ----------------------------- Government Order dated 23.08.2020 प्रबन्ध बनदेशक, उ०प्र० राज्य सड़क पररवहन बनगम, लखनऊ। पुबलस महाबनदेशक, उत्तर प्रदेश, लखनऊ। सूचनाथथ अपर मुख्य सबचव, मा० मुख्यमींत्र , उत्तर प्रदेश शासन, लखनऊ।स्टाफ आबफसर, मुख्य सबचव, उत्तर प्रदेश शासन, लखनऊ। प्रेषकः गृह बवभाग उत्तर प्रदेश शासन , लखनऊ। सींख्या-777 के/छः-साबनप्र-2020 लखनऊःबदनाींक-23 अगस्त, 2020 कृपया माह अगस्त, 2020 मे पड़ने वाले त्यौहारो को गृह मींत्रालय, भारत सरकार क कोबवड़-19 क गाइड लाइन्स का पालन करते हुये सादग से मनाये जाने बवषयक शासन के आदेश सींख्या-678के/छः-साबनप्र20-7(j)/2005, बदनाींक 10 अगस्त 2020 का सींदभथ ग्रहण करने का कष्ट करे बजसके द्वारा माह अगस्त मे पड़ने वाले त्यौहारो पर कोई भ जुलूस, झााँक न बनकलने एवीं बकस भ दशा मे भ ड़ एकबत्रत न होने के सींबींध मे बवस्तृत बदशा बनदेश बनगथत बकये गये है। 2 उक्त के क्रम मे वतथमान पररस्स्थबतयोीं के दृबष्टगत प्रदेश के सभ धाबमथक स्थलो बवशेषकर श्र कृष्ण जन्म भूबम मथुरा, श्र राम जन्म भूबम त थथ क्षेत्र , अयोध्या, श्र काश बवश्वनाथ मस्िर मस्िर वाराणस एवीं ऐबतहाबसक स्थल ताजमहल आगरा क सुरक्षा व्यवस्था तथा कोबवड-19 महामार के सींबींध मे भारत सरकार नई बदल्ल एवीं उत्तर प्रेदश, शासन द्वारा समयसमय पर बनगथत बनदेशो के आलोक मे असामाबजक तत्ो/आतींकवाद एवीं समाज मे अस्स्थरता फैलाने वाले व्यस्क्तयोीं पर सतथक दृबष्ट रखने क आवश्यकता है। 3 उक्त के दृबष्टगत आगाम अवबध मे असामाबजक तत्ो द्वारा कानून-व्यवस्था एवीं सम्प्रदाबयक सौहादथ को भींग करने का प्रयास बकये जाने तथा आतींकवाबदयो द्वारा सामान्य 9 All. Roshan Khan & Ors. Vs. State of U.P. & Ors. 339 नागररकोीं को नुकसान पहुचाने क सींभावना तथा कोबवड-19 महामार के प्रभाव को कम करने के बलये बनम्नबलस्खत बनदेश बदये जा रहे हैः- बदनाींक -30 बसतम्बर 2020 तक कोई भ सावथजबनक समारोह, धाबमथक उत्सव एवीं राजनैबतक आिोलन एवीं सभाये आयोबजत नह होींग । सावथजबनक रूप से मूबतथयोीं , ताबजया एवीं अलग स्थाबपत नह बकये जायेंगे। सभ प्रकार जुलूस एवीं झााँक प्रबतबस्न्धत होींग , अथाथत जुलूस एवीं झााँक नह बनकाले जा सकते है। मूबतथयाीं, ताबजया एवीं अलग क स्थापना अपने-अपने घरो मे बकये जाने पर बकस प्रकार क रोक नह होग । कोबवड-19 महामार के दृबष्टगत उत्तर प्रदेश शासन द्वारा समय-समय पर बनगथत बदशा बनदेशो का कडाई से अनुपालन सुबनबित कराया जाये। 4. Learned counsels for the petitioners have further submitted that Hon'ble Apex Court had allowed the devotees access to the places of worship and permitted the Annual Chariot Procession at the Jagganath Temple, Puri besides recently permitting the offer of Paryushan prayers in three Jain Temples in Mumbai. It is further submitted that the prohibition is arbitrary especially when the proposed rituals can be regulated by prescribing reasonable restrictions, like limiting the number of people to carry out the Taziyas till Karbala for burial. It was submitted that in this way neither there would be transmission of Covid-19 infections nor would any chaos be created. 5. Per contra, learned Additional Chief Standing Counsel appearing on behalf of the State has strongly opposed the contention so made by the learned counsel for the petitioners. It was vehemently argued by him that the aforesaid Government Orders are in no way discriminatory in nature. While referring to the Government Orders dated 10.08.2020 and 23.08.2020, it was argued that restrictions have also been imposed upon the Hindu community and they have been prohibited from raising any Pooja Pandals or installing any statues/idols or even taking out processions during the festival of Ganesh Chaturthi and the devotees were encouraged to celebrate the festival in their respective homes. Likewise, the Muslim community has also been restricted from taking out any Taziyas or processions, in order to prevent the spread of Covid-19. He further submitted that restrictions have been imposed on all the communities. 6. Learned Standing Counsel also referred Clause 5 of the Notification dated 29.07.2020 of the Central Government, wherein the States/Union Territories (UTs) have been duly empowered to prohibit certain activities outside the Containment Zones or impose such restrictions as deemed necessary, based on their assessment of the situation. He further submitted that the State Government considering the rapid surge of Covid-19 cases in the State of Uttar Pradesh, issued Guidelines on 10.08.2020, directing all the concerned Officers of the State to prohibit any kind of procession, falling in the month of August, 2020 for example Janmashtami, Ganesh Chaturthi and Morahham, as such, the State Government has imposed restrictions/ban on any kind of procession, across all communities, without any discrimination. He further submitted that the drastic step of prohibition has been taken for all communities, on account of the extraordinary situation created due to the 340 INDIAN LAW REPORTS ALLAHABAD SERIES pandemic and, therefore, in the given circumstances the total prohibition is reasonable and not violative of the fundamental rights of the petitioners or members of the any community, as sought to be alleged. It was further argued that in case the petitioners are permitted to take out processions or Taziyas for burial at the Karbala, it may lead to chaos and an uncontrollable surge of the pandemic. 7. Learned Standing Counsel further stated that the Division Bench of this Court in Public Interest Litigation No. 749 of 2020 (Dr. Mohammad Ayub Versus State of U.P. and others) vide its judgment dated 29.07.2020 had dismissed the writ petition, wherein a relief was sought for relaxing the guidelines for the festival of Eid-ul-Adha. He further referred to the decision of the Hon'ble Apex Court in the case of Odisha Vikash Parishad Vs. Union of India and others, wherein in paragraph no. 9 of the judgment the Hon'ble Apex Court has observed as follows: "(9) The bare minimum number of people shall be allowed by the Committee to participate in the rituals and in the Rath Yatra. We take note of the fact that the State of Orissa has a good record of having controlled the pandemic with a very little loss of life. We see no reason why the same attitude of care and caution should not be applied to the Rath Yatra." 8. Heard Mr. V.M. Zaidi, Senior Advocate, Mr. S.F.A. Naqvi, Senior Advocate, Mr. S.K.A. Rizvi, Mr. K.K. Roy, learned counsels for the petitioners, Mr. S.P. Singh, learned Addl. Solicitor General of India assisted by Mr. A.N. Rai, Counsel for the Union of India, Mr. Ramanand Pandey, and learned Additional Chief Standing Counsel, appearing on behalf of the State and perused the material available on record, particularly Notification dated 29.07.2020 issued by Central Government and Notification dated 10.08.2020 and 23.08.2020 issued by the State Government. 9. It is notable that earlier a writ petition, filed by Syed Kalbe Jawad i.e. Writ Petition (Civil) No. 924 of 2020, before the Apex Court which was dismissed as withdrawn with liberty to approach the Allahabad High Court on 27.08.2020 and no relief was granted by the Apex Court in the aforesaid matter. 10. That in view of the aforesaid contentions, the issues that arise for determination before this Court are: (1) Whether the impugned Government Orders are arbitrary and discriminatory inasmuch as they seek to target a particular community? (2) Whether the complete prohibition on carrying out processions or Taziyas on 30.08.2020, violates the Fundamental Right to practice and profess religion guaranteed under Part III of the Constitution of India and whether the rituals ought to be permitted by imposition of reasonable restrictions instead? (3) Whether in view of the prevalent situation of the pandemic, the imposition of complete prohibition from carrying out processions or Taziyas on 30.08.2020, is reasonable and justified? 11. With regard to the first issue it may be noted that the main thrust of the argument of the learned counsel for the petitioners has been that restrictions imposed by the State Government are 9 All. Roshan Khan & Ors. Vs. State of U.P. & Ors. 341 discriminatory in nature and only one community has been targeted in the aforesaid Government Order. This argument advanced by the learned counsel for the petitioner has no legs to stand on and appears to be patently misconceived. 12. A bare perusal of the Notifications dated 10.08.2020 and 23.08.2020, issued by the State Government, clearly indicates that the same yardstick has been adopted for all religious communities and they have been restricted from carrying on any processions or Jhankis or activities that have a danger of large congregations that may lead to a spread of the pandemic- Covid-19. Regard may be had to Clause (2) of the Notification dated 10.08.2020, that clearly indicates that no processions or Jhankis have been permitted during the Janmastami festival. Similarly, Clause (3) of the said Notification also indicates that during the Festival for Ganesh Chaturthi too, the Hindu community has been prohibited from erecting any Pooja Pandals and from installing any statues/idols. Likewise, the Muslim community has been prohibited from taking out processions/Tazias during Moharram. 13. Thus, it is clear that in view of controlling the spread of Covid-19, the State Government has imposed a complete prohibition on all religion activities that may involve a large conglomeration of people, across communities, and as such the government orders are not discriminatory nor do they target any Community, in particular. 14. Since the Second and the Third issues are interrelated, they are being dealt with together. The contention of the learned counsel for the petitioners is that the total prohibition imposed on the processions and carrying out Tazias is completely arbitrary especially when reasonable restrictions could easily be imposed, keeping in mind the Guidelines, issued by the Government for prevention of spread of Covid-19. It is therefore accepted that with the prevalent rate of transmission in Uttar Pradesh, large processions cannot be permitted and certain restrictions are necessary for controlling the spread of the pandemic. 15. It has further been sought to be urged that even the Hon'ble Apex Court had allowed the devotees to access the place of worship and permitted the Annual Chariot procession (Rath Yatra) of Jagganath Temple, Puri and further permitted to offer Paryushan prayer in three Jain Temples in Mumbai, then the petitioners, too must be permitted to carry out procession during Moharram. 16. In this regard it may be noted that the Apex Court had not passed any general directions, but the permission to carry out the Annual Chariot Procession (Rath Yatra), pertained to a specific place, Puri, and only from one point to another. Further, the intensity of Covid-19 spread in Orissa, was also duly noted by the Hon'ble Apex Court, while granting the permission. 17. However, the present case, is clearly distinguishable from the aforesaid cases since it pertains to the entire State of Uttar Pradesh and is not confined to one or a few districts. In this regard it may be noted that it would be discriminatory to grant permission to certain districts while prohibiting the others. Further the intensity of the spread of the contagion in the State is rising at an alarming rate. 18. That we have also given serious thought to working out some mechanism in 342 INDIAN LAW REPORTS ALLAHABAD SERIES order to permit the processions for Taziyas burials, while imposing certain restrictions. However, no such workable mechanism could be suggested even by the Counsels for the Petitioners. 19. It may be noted that Taziyas are a replica of the tomb of Husain, the martyred grandson of Prophet Muhammad, and the same is taken to be buried to a burial ground (Karbala) by innumerable groups as well as by individuals on the 10th day of the Muharram or the day of Ashura. It is also a custom that any person who makes a Taziya must take it himself and bury it at the designated burial ground. Many individuals even seek to bury the Taziyas as a fulfilment of their Vows. 20. Therefore there is no doubt that the burial of the Taziyas at the burial ground is a solemn and important part of custom of Muharram. However, it is necessary to note that every locality/colony has Taziyas, besides various individual families, all of whom have to get to the burial ground, since the burial of Taziyas cannot be deputed but has to be done personally. There is no mechanism fathomable, by the means of which it can be ensured that all such persons be permitted to take the Taziyas to the burial ground in a single day, while avoiding the risk of transmission of the contagion or following basic rules of social distancing, which are an absolute necessity in these unprecedented times. Another important aspect of the matter is that no restriction can be placed only on certain groups or individuals while permitting the others, since that would clearly amount to forming a class within a class, which would be arbitrary and discriminatory. 21. Further, at this juncture regard may be had to the intensity of Covid-19 transmission in the State of Uttar Pradesh, which is alarmingly high. It may be noted that the Uttar Pradesh is the most populated State in the Country and is at the Stage of Community Transmission on account of which it has quicky reached the 4th spot amongst the States in the number of active cases, with each passing day, the highest number of cases being reported. Further, this Court in P.I.L. No. 574 of 2020, while taking cognizance of the rise in intensity of the rise of Covid-19 cases across the state, directed the State Government vide order dated 25.08.2020, to present an action-plan to contain the contagion. The Court also observed that any step lesser than a lock down would be of no help. 22. Therefore, although the complete prohibition of practices which are essential to our religions is an extraordinary measure, it is very much in proportion to the unprecedented situation we are faced with, owing to the pandemic. The right to practise and propagate religion has been made subject to public order, morality and health, even under the Constitution of India. 23. The Pandemic is spreading like wild fire, despite harsh lockdowns. We are standing naked at the shore and don't know when the huge wave of Corona may sweep us into the deep sea. We really don't know what tomorrow holds. Adoption of safe practices are needed to win over the health crisis. We need to understand the Art of living with the Corona Virus. 24. Therefore it is with a heavy heart that we hold that in these testing times, it is not possible to lift the prohibition by providing any guidelines for regulating the mourning rituals/practice connected with the 10th day of Moharram. We must hope and trust that God would perceive our restraint in our customary practices, not as 9 All. M/S Mondelez India Foods Pvt. Ltd., Ghaziabad Vs. Commissioner of Commercial Tax, Lucknow 343 a slight, but as an act of compassion for our brothers and sisters and give us the opportunity to celebrate all festivals with greater faith and fervour in future. It is only together with co-operation, understanding and support, we as ''One Nation', can emerge stronger from these treacherous times and overcome this season of darkness. 25. In view of the above, we do not see justification to issue any directions in the matter. The present Public Interest Litigation as well as Public Interest Litigation Nos. 841 of 2020, 842 of 2020 and 848 of 2020 are accordingly, dismissed. ---------- (2020)09ILR A343 REVISIONAL JURISDICTION CIVIL SIDE DATED: ALLAHABAD 01.09.2020 BEFORE THE HON'BLE ASHOK KUMAR, J. Sales/Trade Tax Revision No. 85 of 2020 & Sales/Trade Tax Revision No. 87 , 88 of 2020 M/S Mondelez India Foods Pvt. Ltd.,Ghaziabad ...Petitioner Versus Commissioner of Commercial Taxes, Lucknow ...Respondent Counsel for the Petitioner: Sri Nishant Mishra, Sri Tanmay Saadh Counsel for the Respondent: C.S.C. A. Trade Tax - Remand - Value Added Tax, 2008: Section 58 - At first, the first appellate authority and the second appellate authority reduced the disputed tax amount upto 60% and 70% respectively but when the matter was again remanded to these authorities, it only reduced the disputed tax amount upto 50% only. The first and the second appellate authority failed to obey the directions given by the Hon'ble High Court by not examining the books of accounts thoroughly. (para 33) Revision Disposed of. (E-10) (Delivered by Hon'ble Ashok Kumar, J.) 1. प्रस्तुत बनगरान वाबणज्य कर पुनरबनर क्षण (ररव जन) याबचकाएाँ अन्तगथत धारा 58 उ०प्र० वाबणज्यकर अबधबनयम, 2008 के अन्तगथत व्यापार सवथश्र माण्डलेज इस्ण्डया फूड्स प्रा०बल०, खसरा सीं०- 146 से 149 व 153 ग्राम गालि ररलायन्स रोड बजिल नगर, गाबजयाबाद द्वारा प्रस्तुत क गई। 2. सम्बस्न्धत पुनरबनर क्षण याबचकाएाँ वषथ 2013-14 (प्रान्त य) वैि अबधबनयम, 2013-14 केन्द्र य बबक्र कर अबधबनयम एवीं 2014-15 प्रान्त य / वैि अबधबनयम के अन्तगथत प्रस्तुत क गई है। 3. प्रस्तुत पुनरबनर क्षण याबचकाएाँ सदस्य, वाबणज्यकर अबधकरण, गाबजयाबाद प ठ-I, गाबजयाबाद द्वारा पाररत आदेश बदनाींक 20.03.2020 के बवरुद्ध प्रस्तुत क गई है। 4. सींक्षेप में प्रस्तुत वादोीं के तथ्य इस प्रकार हैं बक अप लाथी द्वारा चाकलेि, बॉनथव िा, कोको एवीं हाल्स इत्याबद क खर द बबक्र एवीं उसे प्रदेश के बाहर से आयात बकया जाता है। 5. व्यापार द्वारा कर बनधाथरण अबधकार के सम्मुख प्रत्येक वषथ क वाबषथक बववरण प्रस्तुत क गई बजसके बनर क्षणोींपरान्त कर बनधाथरण अबधकार के कायाथलय द्वारा बनयम 45(13ए) के अन्तगथत व्यापार क लेखा पुस्तकोीं