Writ interference with reassessment notice declined where disputed tax liability could be raised before the assessing authority and by appeal.

Writ interference against a reassessment notice under the U.P. Sales Tax Act was declined because the assessee's objections depended on disputed facts, including liability as the first purchaser and whether tax had already been paid on the relevant turnover. Those issues were considered suitable for determination before the assessing authority in the reassessment proceedings themselves. The availability of an effective statutory appellate remedy also weighed against invoking Article 226 at the notice stage. The notice was therefore not quashed, and the assessee was left to pursue the remedies provided under the taxing statute.

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Issues: Whether the High Court should interfere under Article 226 of the Constitution of India against a reassessment notice issued under Section 21 of the U.P. Sales Tax Act on the ground that the petitioner was not liable as the first purchaser under Section 3-D of the Act.

Analysis: The challenge to the reassessment notice turned on disputed questions relating to the applicability of Section 3-D and Explanation II thereto, including whether the petitioner could be treated as the first purchaser and whether tax had already been paid on the relevant turnover. The Court held that these objections could be raised before the assessing authority in the reassessment proceedings themselves. It further noted that, if the assessment went against the petitioner, the Act provided an adequate appellate forum for redress. In these circumstances, the Court found no justification for invoking writ jurisdiction at the stage of a notice calling for a response.

Conclusion: The writ petition was not maintainable for interference at that stage and the reassessment notice was not quashed.

Final Conclusion: The petitioner was relegated to the statutory remedy before the assessing authority, and the notice for reassessment was allowed to stand.

Ratio Decidendi: A writ court should ordinarily decline interference with a reassessment notice when the assessee can raise the disputed liability before the assessing authority and pursue the remedies provided under the taxing statute.

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