HANUMANDASS CHHAGANLAL OF ANUPGARH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner has filed the instant writ petition seeking a relief for quashing the order of assessment Anx. 26 dated 8. 2. 85 regarding calendar year 1976 and Anx. 27 dated 8. 2. 85 assessment order for calendar year 1977 passed by the Assistant Commercial Taxes Officer, Ward-B, Sri Bijeynagar (respondent No. 4) and also for quashing demand notices of these two years Anx. 28 and 29 to the writ petition. Learned counsel for the petitioner further stated that he has also challenged Anx. 19 to the writ petition which is about creation of liability and imposition of penalty.

(2.) IT is true that the petitioner has filed the present writ petition against the assessment orders Anx. 26 and 27 and also against the demand notices Anx. 28 and 29 to the writ petition alongwith Anx. 19 creating liability and imposition of penalty.

(3.) IN my humble opinion the disputed question of fact based on a construction of contract cannot be raised before this Court in writ jurisdiction. As a matter of fact this disputed question of fact is required to be raised before the first appellate court,before the second appellate court as well as before this Court u/s. 15 of the Act of 1954 by way of filing revision.