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Judgment
This writ petition has been filed challenging an assessment order dated 16th January, 2014 passed by the Deputy Commissioner of Sales Tax Bhubaneswar IV Circle, Bhubaneswar for the assessment period 1st April, 2013 to 20th November, 2013. The challenge is also to a consequential demand raised on 16th January, 2014.
Admittedly, the impugned order of assessment is an appealable one. During the seven years period during which the present writ petition is pending, only one order was passed on 22nd June, 2015, which reads as under:
"The defect as pointed out by the S.R. be removed within one week, failing which the writ application shall stand dismissed without further reference to the Bench."
Thereafter, the matter has never been listed.
The Court is not persuaded that at this length and time, it should now initiate the process of entertaining the present writ petition, particularly when the Petitioners have an adequate efficacious alternative remedy under the statute in question.
Learned counsel for the Petitioners points out that for another assessment period on the same issue, a writ petition had been filed, which have been rejected by this Court. Against that order, the Bank has filed an appeal before the Supreme Court and there has been stay of further recovery against the Petitioners.
The Petitioners could well urge these issues before the appellate forum while filing an appeal against the impugned assessment order. Consequently, the Court while not entertaining the petition, permits the Petitioners to seek appropriate appellate remedy in accordance with law. If such an appeal is filed not later than 4th October, 2021 accompanied by an application for condonation of delay, the appellate forum will consider such application offering the explanation on the delay on account of pendency of the present petition. The Court makes it clear that it has not expressed any opinion either on the merits or on the issue of delay.
The certified copies of Annexures-1, 2, 3 and 5 will be returned to the Petitioners subject to it being substituted by attested photocopy thereof.
The writ petition is disposed of in the above terms.
An urgent certified copy of this order be issued as per rules.
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