TMI Blog2001 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has an adequate efficacious and alternative remedy by way of filing the appeal against the order of assessment under challenge. 3.. The brief facts giving rise to this appeal are that the appellant-petitioner which is a company incorporated under the Companies Act, 1956, having its registered office in M.P. The appellant was engaged in the business of manufacturing and selling var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Central Sales Tax Act or under the Rajasthan Sales Tax Act for the assessment year 1997-98 to which the present proceedings relate. 6.. The assessing officer at Bhilwara made a provisional assessment order in respect of the sales made to its Bhilwara constituents in Rajasthan through its agent M/s. Vishal Trading Co., Bhilwara, by holding that these were sales made in Rajasthan after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three separate writ petitions including the Writ Petition No. 1237 of 1999 came to be filed for the assessment year 1997-98 to which this appeal relates. 9.. One of the grounds challenging the provisional assessment order is violation of principles of natural justice inasmuch as no adequate opportunity was given to him before making provisional assessment order. 10.. The said Writ Petition No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n challenging the final assessment order for the year 1997-98 is concerned, the discretion exercised by the learned single Judge in not entertaining the writ petition because of availability of alternative remedy by way of appeal cannot be said to be arbitrary and injudicious so as to warrant of interference in this appeal. 13.. Therefore, this appeal deserves to be dismissed. 14. However, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on demand of requisite amount required to be deposited without objections to the period of limitation and condoning the delay and the remaining amount of demand shall remain stayed until the decision of the appeal. 15.. Subject to these directions, this appeal as well as writ petition stand dismissed. 16.. There shall be no order as to costs. Appeal dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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