9911796707
TMI Blog2006 (6) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India challenging the correctness of the order of assessment for the assessment year 2003-04 made against the petitioner. Mr. Vijay Narayan, learned Senior Counsel appearing for the petitioner submitted that the order is ex-facie illegal order as the assessing officer committed a manifest error in framing the assessment. The assessee has filed form F. Without rejecting form F, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. He further contended that, it is well-settled that when the court earlier passed an order that without rejecting form F, assessment cannot be made, when the mistake is pointed out, inspite of the fact of filing an appeal, the writ petition is maintainable. I have heard the arguments of the learned Senior Counsel and I am not able to countenance the submission so made. It is very well establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment as he thinks fit in exercise of his judgment and according to his understanding of the law and facts. For this purpose, he can call for and examine whatever documents he considers relevant. If the Assistant Collector fails to follow the judgment of the High Court or this court, the assessee had adequate statutory remedies by way of an appeal and revision against the assessment order. The cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary for determination of the value of excisable goods. The High Court in exercise of its jurisdiction cannot give guidance to Assistant Collector about the manner and mode in which the assessment should be made." Hence the first argument that the earlier order of the court has not been followed by the assessing officer in passing the assessment and thus writ is maintainable will not hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have maintenance of the appeal. Hence, I am not able to countenance on both the grounds advanced for maintaining the appeal. The petitioner is having a very effective and efficacious statutory appeal remedy. The writ petition is dismissed. However, it is open to the petitioner to prosecute the appeal already pending by complying with the requirements of statutory provision. No costs. Conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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