P RAGHAVAIAH Vs. COMMERCIAL TAX OFFICER INT VIJAYAWADA

JUDGEMENT

(1.) THE petitioner is a works contractor. On the material he has purchased for the execution of his works contracts he had been assessed on 17th March, 1982 in respect of the assessment year 1977-78. He has now filed this writ petition on 22nd November, 1984 challenging the validity of that assessment which has been allowed to become final without any departmental appeal being filed. The petitioner's justification is that he came to know that no sales tax can be levied on the purchase of the works material after the judgment of this Court in Nandanam Construction Co. v. Assistant Commissioner [1983] 53 STC 42. Even taking that as correct we cannot as a matter of principle permit the petitioner to file the writ petition directly and challenge the assessments which have been allowed to become final. It has been stated as a general rule of law that courts should not allow writ petitions being filed for reopening of the assessments which have been allowed to become final. The petitioner in this case was assessed on 17th March, 1982 for the year 1977-78. The amount must have been spent by the State.

(2.) SEVERAL decisions have been rendered by the courts including our High Court following the above principle refusing relief to the assessees. The petitioner ought to have had recourse to the appellate provisions provided under the Act for redressal of his grievance. Following the above-mentioned rule we dismiss this writ petition with costs. Advocate's fee Rs. 250. Writ petition dismissed. .