Court No. - 35
Case :- WRIT - C No. - 12198 of 2018 Petitioner :- Dinesh Pratap Singh Respondent :- State Of U.P. And 02 Others Counsel for Petitioner :- O.P.S. Rathore,R.P.S. Chauhan Counsel for Respondent :- C.S.C.,Ashutosh Srivastava,Baleshwar Chaturvedi
Hon'ble Bharati Sapru,J. Hon'ble Saral Srivastava,J.
Heard Shri R.P.S. Chauhan, learned counsel for the petitioner and learned Standing Counsel for the respondents.
Without going into the controversy whether the final assessment order was served on the petitioner or not at the provisional stage as there is no doubt about the fact that it has now become final. The petitioner has a statutory remedy of appeal under the Act itself.
It is open to the petitioner to take recourse to the remedy of appeal provided under the Act itself. In case, the petitioner files an appeal before the authority concerned within next 15 days, his appeal may be heard and disposed of in accordance with law within 15 days thereafter.
For a period of one month, no cocoercive action may be taken against the petitioner.
We are not inclined to interfere in this matter in view of a recent supreme Court decision in the case of Authorised Officer, State Bank of Tranvacore Vs. Mathew K.C. (Civil Appeal No.1282 of 2018) dated 30.01.2018, wherein it has been held that where the statutory remedy is available the writ jurisdiction should not be allowed to be invoked under Article 226 of the Constitution of India, unless there is an exceptional circumstance to call for interference at this stage.
The Writ Petition is dismissed as above. No costs. Order Date :- 24.4.2018/pks