9911796707
TMI Blog1983 (9) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... fere under article 226 of the Constitution. The question which was raised before the learned single Judge related to the meaning of the packing material for which notice under section 12 was issued to the petitioner-appellant. The learned single Judge was of the view that the petitioner has got ample opportunity to appear before the assessing authority and to raise all the contentions before him and then there is a complete machinery of appeal and revision under the Act. In this view of the matter the learned Judge refused to entertain the writ petition against the issuing of notice under section 12 as he was of the opinion that the assessing authority had jurisdiction to issue such notice and other questions about the correctness or prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of learned single Judge is not correct because no appeal lies against the notice and further availability of alternate remedy is no bar to entertainment of writ petitions of such nature. He further submitted that a reference is already pending before this Court in respect of the interpretation of packing material. Reliance was placed on the judgment of this Court in Commercial Taxes Officer v. Sita Ram Satishchandra Co., Jaipur 1979 WLN 771. We have very carefully given thoughtful consideration to the contentions of Shri Jain. We are of the opinion that the view of learned single Judge is based on just and proper reasons and calls for no interference in this special appeal. It is true that even when alternate remedy is available to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for prohibiting the assessing authorities from interpreting the relevant provisions according to the existing law of the land and framing all the matters of such interpretation to flout the dockets of this court. Shri P.C. Jain submits that the assessing authorities are not acting according to the judgment of the Deputy Commissioner given earlier for the year 1973-74 on the ground that the State has filed a revision. He prays that a direction may be given to the assessing authority to act according to the judgment of the Deputy Commissioner. We are afraid no such direction can be given by this Court because firstly, it is expected the subordinate assessing authority would always respect decisions of the higher and the Deputy Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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