M/S R.K. BRICK FIELD versus STATE OF U.P. & OTHERS

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S R.K. Brick Field v. State Of U.P. & Others - WRIT TAX No. 849 of 2003 [2003] RD-AH 221 (21 July 2003)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.34

Civil Misc. Writ Petition No. 849 of 2003

M/s. R.K. Brick Field ......... Petitioner

Versus

State of U.P. & Ors ......... Respondents

Hon. Dr. B.S. Chauhan, J.

Hon. D.P. Gupta, J.

This writ petition has been filed for quashing the notice dated 09.07.2003 (Annexure7), by which a demand of Rs.73,500/- has been raised.

According to the said notice, it appears that for the assessment year 2002-2003, there was outstanding amount of trade tax to the extent of Rs.73,500/- and for the recovery of the same, the said notice has been issued. However, it is challenged on the ground that it has not been assessed properly as the petitioner has been purchasing the coal from the State of Bihar and has also been issued Form 31 by the Department to export coal, and in view of the circular dated 15.01.2003, a scheme of "Samadhan Yojana" has been framed by which the tax was to be paid according to the capacity of brick kiln and, thus, he was not liable to pay the said amount.

Learned Standing Counsel has raised a preliminary objection regarding the maintainability of the present petition contending that he has challenged the demand notice without exhausting the statutory remedy of appeal. Under the Act, two appeals are provided against the impugned order of assessment and, if the petitioner is aggrieved from the said assessment, he ought to have challenged it before the appellate Court. In view of the preliminary objection raised by learned Standing Counsel, we are not inclined to interfere in the matter.

Petition is dismissed with the liberty to the petitioner to approach the appellate authority.

21.07.2003

AHA

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