JAMES NORMAN HILL Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is challenging Exts. P4 to P8 orders of assessment of Luxury Tax and Exts. P9 to P13 orders imposing penalty, with respect to the years 2002-03 to 2006-07. According to the petitioner, pursuant to the demand notices issued under Exts. P17 to P26, steps for recovery has now been initiated by the respondents. The petitioner is challenging the impugned orders of assessment and penalty without filing the statutory appeals, on the ground that the orders are without jurisdiction. On a perusal of the impugned orders, I am not impressed with the contention that there is total lack of jurisdiction. The merit of the orders cannot be looked into by this court in a proceedings under Article 226 of the Constitution of india, in view of the effective alternative remedy provided under the relevant statute. Having met with the above view expressed by this Court, the learned counsel for the petitioner seeks indulgence of this Court for a direction to keep in abeyance the recovery steps for a short period, for facilitating him to file statutory appeals. Considering the facts and circumstances of the case, I am inclined to grant such a relief. In the result, the writ petition is disposed of directing the petitioner to file statutory appeals against the impugned orders of assessment and penalty, before the appropriate authority, within a period of two weeks from today. All steps of recovery, for realisation of the amount covered under the impugned orders, exts. P4 to P8 and Exts. P9 to P13, shall be kept in abeyance for a period of one month, for facilitating the petitioner to move the statutory appellate authority seeking stay of collection of the amounts due under those orders. All the contentions raised against the impugned orders of assessment and penalty in this writ petition are left open, and the petitioner is at liberty to agitate all such contentions before the statutory appellate authority.