Court Upholds Dismissal of Writ Petitions on Tax Assessment Notices

The Court upheld the decision of the learned single Judge, dismissing the writ petitions seeking mandamus to restrain show cause notices for assessment years 1990-91 and 1991-92. The Court emphasized that statutory remedies should not be bypassed unless the notices are clearly without jurisdiction. The appellant/petitioner was directed to wait for the assessing authority's decision and appeal to higher authorities if needed. The Court granted more time to file objections before proceeding with the show cause notices. Ultimately, the writ appeals were dismissed, with no costs awarded.

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Issues:
- Appeal against the order dismissing writ petitions seeking mandamus to restrain show cause notices for assessment years 1990-91 and 1991-92.

Detailed Analysis:
The writ appeals were filed against the order of a learned single Judge dismissing the writ petitions seeking mandamus to restrain show cause notices for the assessment years 1990-91 and 1991-92. The appellant/petitioner contended that the show cause notices issued were contrary to a decision of the Supreme Court. The assessing authority had proposed to assess turnover related to glass cloth or glass fabric, which the appellant/petitioner argued was beyond the authority of law. However, the Court emphasized that the jurisdiction under Article 226 cannot be exercised to bypass statutory remedies unless the notices are clearly without jurisdiction. The authority has the right to decide whether glass fabric or glass cloth falls under the relevant provision of the Sales Tax Act. The Court highlighted that if the assessing authority errs in its decision, the appellant/petitioner has the right to appeal to higher authorities. Therefore, the Court concluded that the appellant/petitioner had prematurely approached the Court without waiting for the assessing authority's decision. The Court upheld the decision of the learned single Judge, stating that it was not the appropriate stage for interference and dismissed the writ appeals.

Furthermore, the Court noted that the deadline for filing objections was approaching. Even though the writ appeals were dismissed, the Court deemed it just and necessary to grant the appellant/petitioner more time to file objections. The Court directed that if the objections were filed by a specified date, they would be considered, heard, and decided in accordance with the law. Until then, the assessing authority was instructed not to proceed with the show cause notices. No costs were awarded in this matter. The writ appeals were ultimately dismissed by the Court.

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