OSWAL AGRO MILLS LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Challenge in this writ petition is to the notice dated August 21, 2003, issued by the Assistant Excise and Taxation Commissioner, Kapurthala, calling upon the petitioner to appear and produce the account books and other relevant record in support of its claim in regard to the returns filed earlier. What is contended by the learned counsel appearing for the petitioner is that the assessing authority has no jurisdiction in the matter and, therefore, the notice issued to the petitioner is without jurisdiction. This plea can be taken before the assessing authority itself. As observed by the apex Court in Union of India v. Hindalco Industries [2004] 135 STC 281 ; AIR 2003 SCW 2062 it is not proper for this Court to interfere under article 226 of the Constitution either at the stage of show cause notice or even at the stage of assessment proceedings. In view of the observations made by the apex Court in Union of India v. Hindalco Industrie's case [2004] 135 STC 281 ; AIR 2003 SCW 2062, we are not inclined to interfere at this stage. It will, however, be open to the petitioner to raise all the pleas before the assessing authority and we have no doubt that the assessing authority will take into account and consider all the pleas raised before it and pass appropriate order in accordance with law. The petitioner will have the statutory remedies available to it thereafter if the occasion so arises.