Court No. - 37 Case :- WRIT TAX No. - 9 of 2010 Petitioner :- Bharat Sanchar Nigam Ltd. Through General Manager Respondent :- State Of U.P. And Others Petitioner Counsel :- Subodh Kumar,Udit Chandra Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Subhash Chandra Nigam,J.
By means of the present writ petition the petitioner is challenging the
recovery citation raising the demand of Rs. 16,88,916/- for the assessment
year 2003-04 in pursuance of assessment order dated 31.3.2007. According to
the petitioner, a copy of the said assessment order has not been served upon
the petitioner and the petitioner, for the first time, came to know about the
said order through the counter affidavit filed by the State on 1st December,
2009 in another writ petition, and therefore, the recovery is bad in law.
We do not find any substance in the arguments advanced by learned counsel
for the petitioner. When the petitioner came to know about the said
assessment order on 1st December, 2009, the petitioner would have obtained a
certified copy of the order immediately and would have preferred an appeal
against the said order under Section 55 of the U.P. VAT Act and obtain an
interim order from the appellate authority instead of filing the present writ
petition.
In view of the aforesaid facts and circumstances, we decline to interfere in the
matter. The writ petition is accordingly dismissed.
Order Date :- 7.1.2010
MK/