Hon'ble Subhash Chandra Nigam,J.
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri U.K. Pandey, learned Standing Counsel.
Learned counsel for the petitioner states that he is not challenging the validity of Section 6-A of the Central Sales Tax Act and not pressing for relief and submitted that the assessing authority may be directed to consider the case in the light of the judgment of this Court in the case of M/s. A.C.P.L. Jewels Private Ltd. vs. Union of India and others, reported in 2009 NTN (Vol.
41)-271.
In the present case the assessing authority has already passed the assessment order for the assessment year 2006-07. It is open to the petitioner to file appeal against the said order before the appellate authority under Section 55 of the VAT Act and it is open to the petitioner to take all the pleas which is available to the petitioner including placing reliance upon the decision of this Court in the case of M/s. A.C.P.L. Jewels Private Ltd. vs. Union of India and others (Supra).
In view of the above, the writ petition is dismissed on the ground of alternative remedy.
Order Date :- 6.1.2010 OP