YASH INDUSTRIES Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) HEARD learned counsel for the petitioner.

(2.) ACCORDING to learned counsel for the petitioner, the goods of the petitioner were seized by the offence of the Commercial Taxes Department when the goods were in vehicle no GJ-12/u-6192. The driver of the vehicle admitted his guilt before the assessing authority, upon which the assessing authority passed the order on 14th Oct. , 2003 levying tax and penalty.

(3.) APART from above, there appears to be no reason to entertain the present writ petition, which has been filed after about 9 months from the date of passing of the impugned order dated 14th Oct. , 2003 by bye passing the remedy of appeal which the petitioner could have availed under the statutory provisions of law.