TMI Blog2000 (2) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... , J. 1. This petition has been filed by M/s. Alcatel Modi Network Systems Ltd. Gurgaon (Haryana) impugning the order of assessment, Assessment Year 1998-99. This order of assessment had been passed under the Bihar Finance Act, under Sub-section (5) of Section 17 of the Act. 2. The Petitioner manufactures telephone equipments. There is no issue that certain consignments became the subject ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Petitioner that the assessment is not called for and at best if there be an assessment, it could be under the Central Sales Tax Act, 1956, is a submission to be considered by an assessment authority, on the facts of the case. 5. In so far as this plea is concerned, the Petitioner has filed a petition in the High Court's prerogative writ jurisdiction. An objection has been taken in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oot of the matter. 6. Besides, at the High Court for a matter to be heard leave has to be sought unless it is an appeal by right. On a certiorari action the High Court has to certify a case, good for hearing; there are no short cuts to admission. 7. It is well known that a writ jurisdiction of the High Court is not available in generality when the Statute itself has provided an alternate rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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