- (1.) Challenge in all these writ petitions is to the demand notices issued to the petitioners under provisions of Rajasthan Motor Vehicles Taxation Act, 1951 and rules made thereunder.
(2.) Admittedly in sever matters the petitioners without filing the reply to the notices have rushed to the Court and in one matter reply to the notice was filed. Since the efficacious remedy of appeal, provided under Section 14 of the Rajasthan Motor Vehicles Taxation Act, 1951 has not been availed by the petitioners. I see no justification to interfere with the finding of the facts on the basis of which impugned notices were issued.
(3.) In Union of India v. Baja Tempo Limited, 1997 94 ELT 285 their Lordships of the Supreme Court indicated as under: ...The appropriate course for the assessee in each case was to reply to the show-cause notice enabling the authorities to record their findings of facts in each case and then if necessary, the matter should have been proceeded to the Tribunal and thereafter to this Court....;