( 1 ) THIS writ petition is against the order dated May 26, 2003 passed by the Trade Tax Tribunal, meerut. The petitioner has sought quashing of the aforesaid order dated May 26, 2003 and also a writ of mandamus directing the respondent No. 2 not to proceed with the remand proceeding for the assessment years 1986-87 and 1987-88 under Section 21 (2) of the U. P. Trade Tax Act, 1948 till the disposal of Second Appeals Nos. 249 of 1995 and 250 of 1995. By the impugned order the Tribunal granted the adjournment sought for by the petitioner, but vacated the earlier stay order dated July 10, 1995. The brief facts for disposal of the present writ petition are as follows :

( 2 ) THE petitioner was reassessed under Section 21 of the Act. The said reassessment order was challenged in appeal before the first appellate authority. The first appellate authority set aside the reassessment order and remanded back the matter for passing fresh reassessment order after verifying the facts from the books of account, vide order dated May 29, 1995. Aggrieved against the aforesaid order the petitioner filed two appeals namely, Second Appeals Nos. 249 of 1995 and 250 of 1995 for the ass