PAWAN KUMAR AND COMPANY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ petition is directed against the order dated April 25, 1986 (exhibit 2) of the Additional Commissioner, Commercial Taxes Department, Rajasthan, Jaipur, the assessment order (exhibit 3) dated February 28, 1987, and the notice of demand (exhibit 4). The assessment order dated February 28, 1987 (exhibit 3), is appealable and, admittedly, the appeal lies to the Deputy Commissioner, Commercial Taxes. Counsel for the petitioner urged that in view of the circular letter of the Additional Commissioner (exhibit 2), the remedy of appeal has been rendered futile as the circular letter would dominate the appellate proceedings and the appellate order which may ultimately be passed by the Deputy Commissioner. It may be stated that the circular letter is only administrative in character, whereas the assessing authorities act as quasi-judicial authorities and being quasi-judicial authorities, they are required to decide the questions which may arise before them in accordance with law after hearing the assessees. It is expected of the quasi-judicial authorities to discharge their functions and duties in their capacity as such in a quasi-judicial manner, in no way inhibited by any administrative orders and circulars.

(2.) SO far as the present matter is concerned, under the Rajasthan Sales Tax Act, second appeal is also maintainable before the Tribunal and, ultimately, the matter may come to this court in revision. SO, there is an elaborate machinery provided under the Rajasthan sales tax law. In view of the statutory remedy being available to the petitioner, we do not feel persuaded to invoke our extraordinary jurisdiction under Article 226 of the Constitution. The period of filing the appeal has not yet expired as stated by counsel for the petitioner and so the petitioner may yet file the appeal.