ORDER :

1. The petitioner has challenged the order passed by the learned Divisional Deputy Commissioner of Commercial Tax, Bilaspur dated 21.07.2022, whereby the order dated 16.09.2001 passed by the learned Commercial Tax Officer has been affirmed. By way of present petition, the petitioner has sought for following relief(s):-

“10.1 Set aside/quash the 21.07.2022 (Annexure P/1) passed by Divisional Deputy Commissioner by which the order dated 16.09.2021 (Annexure P/2) passed by learned Commercial Tax Officer has been confirmed, and/or

10.2 Allow the Revision filed by the petitioner concern, and/or

10.3 Direct the Respondent authorities to act and assess in accordance with law, upon the material available before it, and/or

10.4 Grant any other relief as may be deemed fit in the facts and circumstances of the case.”

2. The facts of the present case are that the petitioner is sole proprietorship firm, engaged in the trading of FMCG materials such as Aata (flour), salt, match boxes and Pan Masala etc. Since the assessment year 2016-2017, assessment proceeding under Section 21 & 22 of the Valued Added Tax Act, 2005 (for short 'Act of 2005') was initiated by the Commercial Tax Officer and noti