TMI Blog1998 (3) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... t in view, and by presumptions conclusions deductions have been granted for labour and service charges. It is stated that the Sales Tax Officer has calculated the allowable percentage at 31.21 without indicating any basis therefor. The law relating to levy of sales tax on works contract has been laid down in those cases. The conclusions on the factual aspects have been drawn without keeping in view the law laid down in the aforesaid decisions. The learned counsel for the Revenue submitted that factual controversies are involved, and since statutory remedy is available, the petitioner should avail it and the writ application is not to be entertained. 3.. Learned counsel for the petitioner submitted that for four different years assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... howing either lack of jurisdiction or excess of jurisdiction or violation of principles of natural justice. Where factual disputes are involved normally writ applications are not to be entertained. If finding of the assessing authority on questions of fact are challenged as being opposed to material on record, the appropriate remedy is filing an appeal and not a writ application. 5.. As the petitioner can avail statutory remedy by filing appeal, we do not entertain the writ application. In case petitioner files appeal along with an application for condonation of delay by March 23, 1998, the appeal shall be admitted on condonation of delay. It is stated by the learned counsel for Revenue that the demand raised is in the neighbourhood of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se who are to obey the law, but also for those who are to enforce the same. The Sales Tax Department has been created to realise revenue and not to cause harassment to the people in general. The job of the assessing officer and first appellate authority is not an easy one. One hand they have a duty to see that there is just assessment and there is no leakage of revenue. In that sense they are counsel of the Revenue. On the other hand, their job is similar to that of a Judge who has to take a decision. The functions have on many occasions conflicting aspects. Ultimately it has to be borne in mind by the assessing officers that they are watch-dogs of revenue and not blood hounds. Tax evasion is reprehensible, it is social injustice by the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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