SIDH NATH IRON TRADERS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) By this petition under 226 of the Constitution, the petitioners question the validity of the assessment order dated 25th September, 1981, (in respect of the assessment year 1976-77) made under Section 21 of the U.P. Sales Tax Act as also the consequential recovery proceedings.

(2.) As both the parties have filed their counter and rejoinder affidavit, we are proceeding to dispose of this petition at the preliminary stage.

(3.) So far as the petitioners' grievance against the validity of the assessment order passed under Section 21 is concerned, the petitioners have an alternative remedy by way of appeal against that order. As an alternative remedy is available to them in respect of that order, We do not think that this is a fit case for exercise of jurisdiction under Article 226 of the Constitution for going into the validity of that order.