1959 (8) TMI 38

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....d under the Indian Companies Act, 1913, and has its registered office at 121, Queen's Road, Bombay. It carries on the business of manufacturing and selling cement and has its factories in various States of India including a factory known as Krishna Cement Works at Tadepalli within the Guntur district. It is a "registered dealer" within the meaning of the Madras General Sales Tax Act as it applied ....

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....missioner of Commercial Taxes but a further appeal to the Sales Tax Appellate Tribunal with a right to take up the matter still further in revision to the High Court. This is the ordinary course of a tax dispute contemplated by the Act. In view of these statutory provisions, I do not think it would be proper for this Court to interfere at this stage with the order of the Commercial Tax Officer. Th....

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....would be to abrogate the ordinary statutory provisions providing a regular machinery for the settlement of disputes between an assessee and the State. The case cited by Mr. Narasimha Ayyangar, i.e., Bengal Immunity Co., Ltd. v. State of Bihar(1), was a case where the Supreme Court was called upon to issue a writ of prohibition and not a writ of certiorari. There the proceedings sought to be ini....