9911796707
TMI Blog2013 (12) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Heard Mr.T. Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.A.R. Jaya Pratap, learned Government Advocate (Taxes) appearing for the respondent. 2. Learned counsel appearing for the petitioner would contend that the labour charges and consumables used in the job work of printing is not liable to tax. However, the Assessing Officer has taken into consideration that als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or consideration by the appropriate authority. 4. A circumspection of the facts would reveal that for the Assessment Year 2005-2006, the Assistant Commissioner has passed an order on 19.07.2010 holding that though the assessee has reported labour receipt of Rs.1,51,47,790/- which is tallying with that books of accounts, they have not done any pure labour work and that labour works involved transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue that when certain charges are not leviable, it is for the authority concerned to assess the tax in accordance with law. While doing so, if there is any discrepancy in the order, it is incumbent on the petitioner to go before the appellate forum for redressal of such grievance and for consideration of such question which arises for consideration. Without doing so, the petitioner has invoked the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons stated above, as the claim of the petitioner cannot be gone into by this Court in this writ petition when there is an effective statutory remedy, this writ petition is rejected. However, the petitioner is at liberty to file an appeal, before the appellate authority, within fifteen days from the receipt of a copy of this order. If the appeal is filed within such time as aforesaid, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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