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SMT. MAITHILI DEVI MAURYA versus STATE OF U.P. AND OTHERS

High Court of Judicature at Allahabad

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Smt. Maithili Devi Maurya v. State Of U.P. And Others - WRIT TAX No. - 1501 of 2007 [2007] RD-AH 17072 (29 October 2007)

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HIGH COURT OF JUDICATURE AT ALLAHABAD

Writ Petition (Tax) No. 1501 of 2007

Hon'ble Sushil Harkauli, J.

Hon'ble Rakesh Sharma, J.

We have heard learned counsel for the petitioner.

By order dated 1.6.2007, Annexure 9 too this writ petition, the appellate authority has allowed the appeal, set-aside the order challenged in appeal and has remanded the matter for passing a fresh order after inquiry according to the observations made in the appellate order and after affording the opportunity of hearing to the assessee. The appeal, which has been allowed as above by the order dated 1.6.2007, had been filed by the assessee himself.

By this writ petition, the assessee is praying that pursuant to the said remand order, the trade tax officer should be directed to give a fresh decision within a time frame to be specified by this Court and on certain specific issues also to be specified by this Court.

We are of the opinion that this kind of submission should have been made before the appellate authority.

When no such directions have been sought or obtained from the appellate authority, we do not see any good reason why such additional directions should be issued by this Court in exercise of its writ jurisdiction.

The writ petition is accordingly dismissed.

Dated : October 29, 2007

AM/-


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