JUDGMENT :

1. Heard Shri Vishnu Kesarwani, learned counsel for the revisionist and Shri A.C. Tripathi, learned Standing Counsel for the opposite party.

2. The present revision has been filed against the judgement & order dated 17.11.2016 passed by the Commercial Tax Tribunal, Bench - 2, Kanpur in Second Appeal No. 136 of 2016 for the assessment year 2009-10 arising out of the proceedings initiated under section 56(1) of the U.P. VAT Act, in which following questions of law have been framed:-

"(i) Whether in view of the facts & circumstances, the Tribunal's act and decision holding the learned Joint Commissioner' Order legal was in accordance with Act.

(iv) Whether section 56(1) of the Act permits the Assessing Officer to refer the case to the Commissioner or Joint Commissioner for assessment/re-assessment?"

3. Learned counsel for the applicant submits that the proceedings initiated under section 56(1) of the VAT Act against the applicant are bad and without authority of law, as the assessing authority has sought permission for reassessment on various grounds under section 56(1) of the VAT Act. On issuance of notice, the dealer has specifically objected for initiation of proceedings unde