LAWS(GAU)-2005-5-29

UMA BRICKS INDUSTRIES Vs. STATE OF TRIPURA

Decided On May 25, 2005
UMA BRICKS INDUSTRIES Appellant
V/S
STATE OF TRFPURA Respondents

JUDGEMENT

(1.) In this petition, a prayer has been made for quashing/cancelling the demand notice dated 2.8.1995 consequent upon the assessment order issued by Sales Tax Organisation, Govt. of Tripura (Annexure-13 to the writ petition).

(2.) I have heard Mr. P. K. Ghosh, the learned counsel for the petitioner and Mr. U. B. Saha, the learned senior Govt. Advocate, assisted by Mr. A. Ghosh, the learned counsel for the respondents.

(3.) The sole question for consideration is whether High Court could invoke its discretionary jurisdiction under Article 226 of Constitution to upset the assessment order where the dealer has challenged same facts on quantum, mode and modalities of assessment when specific provisions of statutory alternative including the remedy of revision are available in the'Act'?