R.R.YADAV, J. - (1.) Indisputably, the petitioner's real grievance is confined to Annexure-6 assessment order passed by Assessing Authority under Section 11 of Rajasthan Lands and Buildings Tax act, 1964 against which he has filed an appeal before respondent No. 3 - the Director (Appellate Authority) u/S. 16 of the Rajasthan Lands and Buildings Tax Act, 1964, which reads thus:- "(1) Any person aggrieved by an order under Sections 10, 11 (13, 15 or 15B) may at any time before the expiry of thirty days from the date of the order, prefer an appeal to the Collector of the District, where the (land and building) in respect of which the order was passed, is situate or to such other authority as the State Government, may by notification in the Official Gazette, appoint in this behalf : Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of (whole of the tax assessed)."
(2.) After filing of the appeal, the respondent No. 3 issued a notice Annexure-8 to the petitioner to make compliance of proviso of sub-section (1) of Section 16 of the Rajasthan Lands and Buildings Tax Act, 1964. The petitioner instead of making compliance of Annexure-8 before respondent No. 3, preferred to file the present writ petition challenging the constitutional validity of proviso of sub-section (1) of Section 16 of the aforesaid Act which is quoted hereinabove in preceding paragraph of this order merely to circumvent its compliance by adducing satisfactory proof of payment of tax assessed under Section 11 of the said Act against him.
(3.) It is well to remember that a writ petition is maintainable after exhausting the statutory remedy. Here in the present case, admittedly, the petitioner has filed an appeal under sub-section (1) of Section 16 of the aforesaid Act, therefore, the present writ petition is not maintainable.;