2006 (2) TMI 615

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..... rieved by the assessment order passed by the respondent as per annexure F, dated October 7, 2004. It is the case of the petitioner that pursuant to the publication published in the newspaper regarding the sale of plant and machinery of the official liquidator in O. L. R. No. 89 of 2004, the petitioner came over to Bangalore, and as the successful bidder the possession of the plant and machine .....

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..... fore the only question, at this stage, is as to whether this is a fit case for exercising the power under articles 226 and 227 of the Constitution of India by by-passing the appeal provisions and to permit the petitioner to challenge the assessment order without exhausting the remedy of appeal. It is well-settled that when an order is passed by the authority, which has no jurisdiction or ther .....

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..... for the petitioner that having regard to the fact that the petitioner has purchased the goods from the official liquidator and, if at all, the liability is on the official liquidator and not on the petitioner and no tax liability can be imposed upon the petitioner. The said contention was submitted before the assessing authority and the same has been considered and negatived. Since I have held tha .....

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