High Court of Judicature at Allahabad
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Sri Ram Pandey v. State Of U.P. & Others - WRIT TAX No. 882 of 2003  RD-AH 257 (4 August 2003)
Civil Misc. Writ Petition No.882 of 2003
Sri Ram Pandey ......... Petitioner
State of U.P. & Ors ......... Respondents
Hon. Dr. B.S. Chauhan, J.
Hon. D.P. Gupta, J.
Shri Ravindra Kumar appeared for Shri Virendra Chaubey, learned counsel for the petitioner.
This writ petition has been filed against the citation dated 16.04.2003.
Learned Standing Counsel has raised preliminary objection regarding the maintainability of the writ petition contending that the matter relates to the assessment under the provisions of U.P. Trade Tax Act, 1948 and it is not permissible under the law to challenge the consequential order without challenging the basic order of assessment. Otherwise also, it is not permissible to challenge the order of assessment in writ for the reason that the order of assessment is appellable before the Deputy Commissioner, Trade Tax and a second appeal is provided before the Trade Tax Appellate Tribunal.
In view of the preliminary objection raised by the learned Standing Counsel and particularly in view of the fact that writ does not lie against the consequential order without challenging the basic order and the basic order of assessment is not on the record and even otherwise the same is appellable, we are not inclined to interfere with the impugned citation. The writ petition is accordingly dismissed.
However, the petitioner, if so advised, may approach the appellate forum and get the appropriate relief.
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