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Bharat Sanchar Nigam Limited & Another v. State Of U.P. & Others - WRIT TAX No. 881 of 2006  RD-AH 9584 (16 May 2006)
Civil Misc. W.P. (Tax) No. 881 of 2006
Hon'ble Sushil Harkauli, J.
Hon'ble Rajes Kumar, J.
The trade tax authority gave a notice saying in a very clear terms that rental had been charged by the petitioner (BSNL) and the BSNL must disclose for what commodity this rental was being charged and the BSNL must also furnish proof of the same.
We find it very unfortunate that the BSNL, with all the legal assistance available to it, could not in simple words straight away give a reply that for what this rental was being charged accompanied by an agreement between the BSNL and its consumers, which would be virtually a conclusive proof of the commodity for which the rental was being charged. Because the reply of the BSNL was very vague and proof was not furnished, therefore, the assessing officer has given a finding to the best of its judgment.
In this situation, we are not inclined to entertain this writ petition permitting the petitioner to by-pass the normal statutory remedy of appeal.
The writ petition is, therefore, dismissed on the ground of availability of alternative remedy.
Dated : May 16, 2006
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