2001 (1) TMI 924

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....er passed by the learned single Judge dismissing the writ petition filed by the petitioner on the ground that the petitioner has an adequate efficacious and alternative remedy by way of filing the appeal against the order of assessment under challenge. 3.. The brief facts giving rise to this appeal are that the appellant-petitioner which is a company incorporated under the Companies Act, 1956, ....

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....M.P. to Rajasthan. No liability under the Rajasthan Sales Tax Act arises in Rajasthan in respect thereof either under the Central Sales Tax Act or under the Rajasthan Sales Tax Act for the assessment year 1997-98 to which the present proceedings relate. 6.. The assessing officer at Bhilwara made a provisional assessment order in respect of the sales made to its Bhilwara constituents in Rajastha....

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.... years 1994-95, 1995-96, 1996-97 and 1997-98 respectively, at the direction to file separate petition for each year three separate writ petitions including the Writ Petition No. 1237 of 1999 came to be filed for the assessment year 1997-98 to which this appeal relates. 9.. One of the grounds challenging the provisional assessment order is violation of principles of natural justice inasmuch as n....

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.... validity of any provision of law is also involved in the case. 12.. We are of the opinion that so far as the petition challenging the final assessment order for the year 1997-98 is concerned, the discretion exercised by the learned single Judge in not entertaining the writ petition because of availability of alternative remedy by way of appeal cannot be said to be arbitrary and injudicious so ....