( 1 ) THIS petition under Article 226 of the Constitution is directed against the notice dated May 9, 2001 issued by the Trade Tax Officer, Sector 14, Agra, calling upon the petitioner to appear before him on May 16, 2001 and to file written reply as to why the recognition certificate issued under Sub-section (2), Section 4-B of the U. P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") be not cancelled.

( 2 ) WE have heard Shri Bharat Ji Agarwal, learned Senior Counsel appearing for the petitioner, mr. Kesarwani, learned Standing Counsel appearing for respondents Nos. 1 to 3 and Dr. R. G. Padia, learned counsel appearing for respondents Nos. 4 and 5.

( 3 ) IT appears that the petitioner is a public limited company incorporated under the Indian companies Act, 1956 and registered under the U. P. and Central Sales Tax Acts. It entered into a contract with National Highway Authority of India, New Delhi, for the construction of 4/6 lane of national highways of north, south, east and west of the Agra Gwalior section of NH-3 and for laning of 24 kms. to 41 kms. of Agra Bholpur section of NH-3 in the State of U. P. Besides that, work of maintenance and repair of N