2000 (2) TMI 871

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. For Respondents: V.N. Sinha and Ajatshatru, Advs. for State JUDGMENT Ravi S. Dhavan, J. 1. This petition has been filed by M/s. Alcatel Modi Network Systems Ltd. Gurgaon (Haryana) impugning the order of assessment, Assessment Year 1998-99. This order of assessment had been passed under the Bihar Finance Act, under Sub-section (5) of Section 17 of the Act. 2. The Petitioner manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....within this State are aspects noticed in the assessment order itself. May be, the contention of the Petitioner that the assessment is not called for and at best if there be an assessment, it could be under the Central Sales Tax Act, 1956, is a submission to be considered by an assessment authority, on the facts of the case. 5. In so far as this plea is concerned, the Petitioner has filed a peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a plea may be taken at any time as it is a plea of jurisdiction in itself which goes to the root of the matter. 6. Besides, at the High Court for a matter to be heard leave has to be sought unless it is an appeal by right. On a certiorari action the High Court has to certify a case, good for hearing; there are no short cuts to admission. 7. It is well known that a writ jurisdiction of the H....