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Allahabad High Court
Surya Traders vs State Of U.P. And Others on 28 January, 2010
Court No. - 37

Case :- WRIT TAX No. - 124 of 2010

Petitioner :- Surya Traders
Respondent :- State Of U.P. And Others
Petitioner Counsel :- Ikram Ahmad
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 demand
notice dated 04.12.2009 and prayed that no coercive action be taken. The
demand notice is only consequential to the assessment order, which is
annexure-2 to the writ petition. Unless the assessment order is challenged, no
relief can be granted. Against the assessment order, the petitioner has an
alternative remedy by way of an appeal.

It is open to the petitioner to file an appeal against the assessment order and
obtain the stay of the recovery.

In view of the above, no interference is called for. The writ petition is
dismissed accordingly.

Order Date :- 28.1.2010
MK/


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