1983 (9) TMI 266

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....sales tax before the taxation authority and then if necessary file an appeal, this Court should not interfere under article 226 of the Constitution. The question which was raised before the learned single Judge related to the meaning of the packing material for which notice under section 12 was issued to the petitioner-appellant. The learned single Judge was of the view that the petitioner has got ample opportunity to appear before the assessing authority and to raise all the contentions before him and then there is a complete machinery of appeal and revision under the Act. In this view of the matter the learned Judge refused to entertain the writ petition against the issuing of notice under section 12 as he was of the opinion that the a....

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....hat why he should not adopt the same method for the assessment year 1977-78. Mr. Jain submits that the above view of learned single Judge is not correct because no appeal lies against the notice and further availability of alternate remedy is no bar to entertainment of writ petitions of such nature. He further submitted that a reference is already pending before this Court in respect of the interpretation of packing material. Reliance was placed on the judgment of this Court in Commercial Taxes Officer v. Sita Ram Satishchandra & Co., Jaipur 1979 WLN 771. We have very carefully given thoughtful consideration to the contentions of Shri Jain. We are of the opinion that the view of learned single Judge is based on just and proper reasons an....