1983 (9) TMI 266 - HC - VAT and Sales Tax

Summary

Issues:
- Appeal under section 18 of Rajasthan High Court Ordinance against the dismissal of a writ petition.
- Correctness of the view taken by the learned single Judge regarding interference under article 226 of the Constitution.
- Meaning of packing material in relation to notice issued under section 12.
- Availability of objections and appeal mechanisms under the Sales Tax Act.
- Interpretation of section 12(1) of the Act based on previous judgments.
- Consideration of alternate remedy and pending reference in a similar case.
- Request for direction to the assessing authority to act according to a previous judgment.

Analysis:
The appeal before the High Court involved challenging the judgment of a learned single Judge who dismissed the writ petition of the appellants. The main issue raised was the correctness of the view taken by the learned single Judge regarding the interference of the Court under article 226 of the Constitution. The learned single Judge held that the assessing authority had jurisdiction to issue a notice under section 12, and the objections could be raised before the authority with the availability of appeal and revision mechanisms under the Sales Tax Act.

The learned single Judge relied on the judgment in Bhanwarlal Binjaram's case to emphasize the existence of a complete machinery and hierarchy of Tribunals for addressing such questions. The interpretation of section 12(1) of the Act was discussed based on previous judgments, highlighting the wide powers of the assessing authority. The Judge also considered the fact that the same assessee had previously filed an appeal and was granted relief, indicating the availability of remedies within the existing legal framework.

Regarding the request for a direction to the assessing authority to act according to a previous judgment of the Deputy Commissioner, the Court held that unless the judgment of the Deputy Commissioner is reversed or stayed, the original assessing authorities are bound to respect it. The Court emphasized the importance of respecting decisions of higher authorities in the hierarchy.

Ultimately, the High Court concluded that the appeal lacked merit and was dismissed. The Court agreed with the learned single Judge's reasoning that there was no lack of jurisdiction in the assessing authority's actions and that the objections could be addressed through the available mechanisms under the Sales Tax Act. The Court highlighted the self-imposed restriction under article 226 of the Constitution regarding the availability of alternate remedies, indicating that interference should be limited to extraordinary circumstances showing lack or excess of jurisdiction or violation of principles of natural justice.