NARESH KUMAR DOSI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Heard learned counsel for the petitioner.

(2.) The petitioner is challenging Annex.-7 dated 23.12.2008, which is demand notice issued by the DTO, Chittorgarh, whereby, the petitioner was directed to deposit Rs. 4,63,987/- as tax for the period commencing from 01.01.2007 to 31.12.2008. Against the said demand, there is provision under Sec. 14 of the Act to file an appeal. Sec. 14 of the Act reads as under :

(3.) Learned counsel for the petitioner submits that although there is remedy available under Sec. 14 of the Act by way of filing appeal but the question involved in this case can be decided under Art. 226 of the Constitution of India only. Learned counsel for the petitioner submits that though DTO is having jurisdiction to decide the matter but he has not followed the procedure laid down for determination of the matter. In this view of the matter, the petitioner is not challenging on the ground of jurisdiction but on the ground of lapses on the part of the DTO and, therefore, it is prayed that the petition may be entertained and may not be relegated to the remedy under Sec. 14.