JASHODA FACTORIES PRIVATE LTD Vs. ASSISTANT COMMISSIONER OF SALES TAX ADM EASTERN DIVISION REGIONS I AND II

JUDGEMENT

(1.) This is a petition preferred against an order of the Deputy Commissioner of Sales Tax (Appeals), Eastern Division, Nagpur. The petitioner claims that certain orders passed by the Assistant Commissioner of Sales Tax and the order of the Deputy Commissioner refered to above be quashed.

(2.) A preliminary objection was raised on behalf of the State by the learned Special Government Pleader that the petitioner-company has filed a second appeal before the Commissioner of Sales Tax, Nagpur, which appeal is pending, and in view of this it is not entitled to prosecute this petition.

(3.) The agrument is twofold, namely, first that the petitioner has another remedy, and secondly, that in this very matter between the same parties a previous order was passed by Mr. Justice Sen of the then High Court at Nagpur. By that order the petitioner was ordered to exhaust its remedies against the impugned order under section 22 of the Sales Tax Act.