Trade Tax Officer, Gorakhpur, U.P. etc. Vs. M/s. Roadways India etc.
EmailAppeal: Civil Appeal No. 7437-7438 of 1997
C.A.Nos.7513 of 1997 & 7514-16 of 1997
C.A.Nos.7513 of 1997 & 7514-16 of 1997
Petitioner: Trade Tax Officer, Gorakhpur, U.P. etc.
Respondent: M/s. Roadways India etc.
Apeal: Civil Appeal No. 7437-7438 of 1997
C.A.Nos.7513 of 1997 & 7514-16 of 1997
C.A.Nos.7513 of 1997 & 7514-16 of 1997
Judges: S.P. BHARUCHA, R.C. LAHOTI & N. SANTOSH HEGDE, JJ.
Date of Judgment: Jan 12, 2000
Head Note:
CONSTITUTION
Article 226 – Manner of use of motor vehicle in issue – Question of fact involved. Held that writ petitions ought not to have been entertained by High Court. (Para 1)
Article 226 – Manner of use of motor vehicle in issue – Question of fact involved. Held that writ petitions ought not to have been entertained by High Court. (Para 1)
JUDGEMENT:
ORDER
1. These writ petitions ought not to have been entertained by the High Court. Questions of facts were obviously involved as to the manner in which the motor vehicles were used. The writ petition was not the appropriate means of dealing with the issue. The civil appeals are allowed. The orders under appeal are set aside. The writ petitions are dismissed.
2. It shall be open to the parties to take all available conten-tions in the assessment proceedings.
3. No order as to costs.
1. These writ petitions ought not to have been entertained by the High Court. Questions of facts were obviously involved as to the manner in which the motor vehicles were used. The writ petition was not the appropriate means of dealing with the issue. The civil appeals are allowed. The orders under appeal are set aside. The writ petitions are dismissed.
2. It shall be open to the parties to take all available conten-tions in the assessment proceedings.
3. No order as to costs.
