1952 (3) TMI 27

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..... n, praying that this Court may be pleased to issue writs of certiorari and prohibition, quashing the assessment order issued to the applicant and prohibiting the Sales Tax Officer from realising sales tax on crushed and sieved tobacco. The applicant is a tobacco merchant and holds certain licences granted under the Central Excise and Salt Act (Act 1 of 1944). His case is that by virtue of an exem .....

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..... shed and sieved tobacco leaves will not be treated as manufactured product. His grievance is that the Sales Tax Officer now proposes to levy a sales tax on crushed and sieved tobacco and that, in fact, what he calls a provisional assessment has been made on his sales of such tobacco for the year ending 1951. He, therefore, prays that this Court may intervene to protect his right by the issue of a .....

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..... e view of this Court that will prevail and the applicant has not been denied a right by the Sales Tax Act to move this Court at a proper time and in the proper manner. We think, having regard to the facts of this case, that the applicant has a suitable remedy. This application cannot and should not be entertained. Interlocutory or interim orders of judicial tribunals or quasi-judicial tribunals ca .....

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