IN ‘U{ HIGH COURT OF KARN ATAKA AT BANG.i 4 oa DA1D THI S 1K 2nd IkY OF 3UN, 1 998, BEFORE ‘1H HON BL,E MR .JIJSTICE V.K, SINGHAJ WRIT PETITION j’o.6297 OF 1994. (KST) BE?WEEN : Chalicikere Solvent and Refinary Pvt. Ltd.,P.B.No.1S, Hottappanahal ].y village, Bangalore Road 1 Challakere, Chitradurga Digt. Rep. by its Manjing Partner P. Vi jaya Kim r S/o T•A, Thippeswa, aged 38 yecirs, 0cc: Business 1 ‘Vo Chaflakere, .. Petitioner. (By sri.G.êhanthappa 1 Adv. for Petitioner.) 4D: 1.The State of Karnataka by its cownissioner and Secretary, .4. S.8uilding.. Bangalore— 1. ... Resxrndent. —2. —2— 2.The sst.Coovnissioner of onnercial Taxes, Chal. lakere, chitradurga District. ... Respondents. (By t.S.&ijatha, HP for Responnt ) Writ tition is filed under Articles 226 and 227 of the conitution of India, ith an affidavit, praying to quash the inpugned demand notice am order at Annex—C bearing No.81309430/8139433 dtd:16.12.93 passed oy 2nd respondent and etc., writ petition is coming on for heiring this day, the Court me the following: ORD R £he Petitiorer hase challenged the jurisaiction of respondent in is9aing demand notice in For!—5 on tre ground that the peti tioner is eligible for exemption. Remedy of —3. - w w w —3— ippeal is available against the asessnent order. In the assessnent order, exe.uption has been given ti it is only the purchase of G.N.Husk from URDS on which tax is levied. The petitioner has any grievance he may file an appeal within 4 weeks. Petition is — disnissed on the ground of aitennative reiedy. &2/—JU tXE 83. r.by c.by: