Gopal Krishan Vyas, J. - (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 Section 14 of the Act to file an appeal. Section 14 of the Act reads as under : "Section 14. Appeal - (1) Any person aggrieved by an order relating to the determination of recovery of tax may within a period of thirty days from the date of such order prefer an appeal to the Appellate Authority appointed by the State Government in this behalf (2) Every order in appeal passed by the said Appellate Authority shall be final, Provided that the Commissioner may on his own motion or on the application of a person aggrieved made in the prescribed manner and filed within a period of ninety days, call for and examine the record of any proceedings under this Act and revise any such order and may reverse or vary the same. Provided further that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of tax or such other amount as is admitted by the appellant to be due from him or of such instalment thereof as might have become payable and further that the Appellate Authority shall not stay the recovery of tax. Provided also that if the owner of the motor vehicle has preferred an appeal or revision under this Section the Commissioner may on an application in writing from the owner of such vehicle, stay the recovery of the disputed amount of tax or penalty or any part thereof during the pendency of the appeal or revision if the owner furnishes sufficient security to his satisfaction such form and in such manner as may be prescribed. Provided also that if recovery of tax or any part thereof is stayed under the preceding proviso, the amount of such tax shall be recoverable with interest at such rate as may be prescribed on the amount ultimately found due and such interest shall be payable on such amount from the date the tax first became due."
(3.) Learned counsel for the petitioner submits that although there is remedy available under Section 14 of the Act by way of filing appeal but the question involved in this case can be decided under Article 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 Section 14.;