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Judgment
Heard learned counsel for the petitioner and learned Sr. Standing Counsel for the opposite party-Sales Tax.
By way of this writ petition, the petitioner has challenged the assessment order dated 03.12.2003 passed by the opposite party No. 4-Sales Tax
Officer, Balasore Circle, Balasore under Annexure-1.
Having heard learned counsel for the parties and considering the materials available on record, we are of the considered opinion that there is an
alternative remedy of appeal by which the grievance of the petitioner can be redressed. If an appeal is preferred before the appellate authority within
thirty days from today, the period taken in pursing this writ petition from 05.01.2004 till today, will be taken into consideration for condonation of delay
for approaching wrong Forum in view of Section 14 of the Limitation Act. The interim protection which has been granted by this Court on 16.03.2004
shall continue till disposal of the appeal by the Appellate Authority.
It will be open for the Appellate Authority to hear the interim application along with the appeal and decide the same as expeditiously as possible,
preferably within a period of four months from the date of filing of the appeal.
Original copy of assessment order (Annexure-1) may be returned to the petitioner substituting attested photocopies thereof.
The writ petition stands disposed of with the aforesaid observation/direction. All the Misc. Cases/I.As shall stand disposed of accordingly.
Urgent certified copy of this order be granted on proper application.