MAHAVIR INSULATIONS PRIVATE Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner has filed the present writ petition challenging the order of assessment dated 20th October, 1984 (Annexure -2) passed by the Assistant Director, Land and Building, Ajmer and (Annexure -3) impugned demand in pursuance of the assessment order.

(2.) THE petitioner is a private limited company registered under the Companies Act, 1956 and having its registered office at Bombay and factory at Bhilwara in Rajasthan. The petitioner is carrying on the business of manufactures of mica insulating bricks in its factory. The petitioner was allotted six acres of land by the Rajasthan Industrial and Mineral Development Corporation Limited in the year 1973 and the petitioner consturcted a factory over this land. Apart from other buildings the petitioner also cosutructed one chimny and four furnaces in its factory. The grievance of the petitioner is that these four furnances and one chimny do not fall within the definition of 'buildings' under the provisions of the Rajasthan Land and Buildings Tax Act, 1964 (here in after referred as the Act).

(3.) MR Mehta appearing for the petitioner does not dispute this fact that there is an alternative remedy available by way of appeal under the Act itself and he has availed the same his and appeal is pending. M. Mehta submits that in fact the authorities have wrongly held furnaces and chimney as a buildings taxable under the Act. Be that as it may whether the assessing authority has rightly assessed or not, that can be debated before the appellate authority, when there is a statutory alternative remedy, is provided under the Act then normally this court will not interfere unless it is a case of absolute lack of jurisdiction or the order is perverse. Thus, the petitioner should exhaust the alternative remedy availed under the Act before approaching this court.