CONVEYOR AND ROPEWAY SERVICES Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS writ application has been filed for quashing the orders of assessment, passed by the Commercial Tax Officer, Urban Circle, Dhanbad, for the periods 1984-85 to 1991-92, as contained in annexure 4 series.

(2.) THE case of the petitioner is that as per the terms of agreement, the goods were sent to respondents Nos. 4 and 5 from outside Bihar. It is alleged that the assessing authority without assigning any reason, rejected the claim of the petitioners and held that such sale be deemed to have taken place at Dhanbad. Therefore, a declaration has been sought that the addition of sale, which took place in the course of inter-State trade in gross turnover of the petitioners, was improper and without jurisdiction. Accordingly, orders of assessment passed by respondent No. 3 after such addition were illegal.

(3.) LEARNED counsel appearing for the State raised a preliminary objection with regard to maintainability of the present writ application. It was contended that in view of specific provision of appeal and revision, the petitioners cannot be permitted to file the writ petition without availing those remedies.