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TMI Blog1960 (4) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1955, 30th of September, 1955, 31st of December, 1955, and 31st of March, 1956, and the sales tax payable under section 10(4) of the East Punjab General Sales Tax Act (East Punjab Act No. XLVI of 1948) is alleged to have been paid in the State Bank of India or by issuing cheques for the amounts of the sales tax for the relevant quarters in favour of the assessing authority, which cheques, it is claimed, were duly honoured. On 17th of September, 1956, the assessing authority is alleged to have issued a notice under section 11 of the above Act requiring the petitioner-firm to produce evidence in support of its returns for the years ending 31st of March, 1955, and 31st of March, 1956. In the present writ petition, however, we are only concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on it, the assessing authority would proceed according to law. The assessment proceedings for the year in question having been started well within three years of the expiry of the year, there is no ground for interference by this Court with those proceedings. It is also asserted that the petitioner having not complied with the notice issued under section 11(2) of the Act and having got the proceedings adjourned on one pretext or the other without producing the account books or other evidence in support of the returns submitted by it, the assessing authority would have to complete the assessment as provided in section 11(4), i.e., on best judgment basis, on failure of the dealer to comply with the terms of the notice issued under section 11( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that in the present case the assessing authority has not shown that the proceedings under sub-section (4) were initiated within three years from 31st of March, 1956. I am afraid on the material on the record, and even on the allegations contained in the petition, it is not possible for us to hold affirmatively that the assessing authority did not initiate proceedings under section 11(4) within three years from 31st of March, 1956. It is, however, conceded by Mr. Bhagirath Das, and in our opinion, rightly, that if the proceedings to assess to the best of the assessing authority's judgment began within three years, as contemplated by sub-section (4) of section 11, then it is not necessary that the final assessment should also take pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order which is contrary to law and the petitioner has a grievance against it, it is open to him to take the matter on appeal and to seek redress from the higher authorities in accordance with the provisions of the Act. It is true that in a clear-cut case, when the interests of justice so demand, this Court would perhaps not hesitate from granting relief to a citizen where his fundamental right is violated or is even threatened to be violated, or where the vires or the constitutionality of the law under which the imposition is claimed is successfully challenged, but on the existing material and at this stage of the proceedings, in the instant case it is not possible for us to come to this conclusion and to interfere by means of a writ in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is always the jurisdiction in this Court to interfere by way of special leave." There are also two Bench decisions of this Court in Indian Iron and Steel Company Limited v. The Officer on Special Duty (Central Circle), Punjab[1959] 10 S.T.C. 150., and Firm Mangat Ram Hazari Mal Kuthiala v. The State of Punjab and Another[1959] 10 S.T.C. 194., in which it was held that the aggrieved parties should avail themselves of the ordinary remedy provided by the Sales Tax Act itself before invoking the extraordinary jurisdiction of the High Court under Article 226 of the Constitution. In another case Mehar Singh, J., and myself also expressed a similar opinion: See The Punjab Woollen and Textile Mills, Amritsar v. The Assessing Authority, Amrits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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