PFIZER LIMITED Vs. STATE OF KARNATAKA AND OTHERS

JUDGEMENT

(1.) IN this writ petition the petitioner has prayed for a writ in the nature of certiorari to quash the order of assessment dated 17 -1 -2013 and also demand notice of the same day as per Annexure -Q. Against the impugned order, an appeal is provided under Section 62 of the Karnataka Value Added Tax Act, 2003. Without exhausting the remedy of appeal, the petitioner is before this Court under Article 226. I do not propose to go into the merits of the matter. The writ petition is rejected, reserving liberty to the petitioner to workout his remedy by filing an appeal. All contentions urged in this writ petition are kept open. In order to enable the petitioner to file an appeal and to move for an interim order of stay and in the factual circumstance of this case, a limited stay as prayed for in this petition is granted for a period of four weeks from today.