1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1006 OF 2006 Mafatlal Finance Co. Ltd. .. Petitioner. V/s. Union of India & Ors. .. Respondents. Mr.M.P.S. Rao i/b. R.K. Associates for the petitioner. Mr.S.M. Shah for the respondents. CORAM : R.M. LODHA & CORAM : R.M. LODHA & CORAM : R.M. LODHA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 13TH APRIL, 2006. DATED : 13TH APRIL, 2006. DATED : 13TH APRIL, 2006. P.C. : We heard Mr.M.P.S. Rao, counsel for the petitioner. 2. The counsel for the petitioner does not dispute that the impugned order of assessment dated 23rd January, 2006 is appellable. In our view, the statutory remedy available to the petitioner is efficacious and, therefore, this is not a fit case for entertaining the writ petition even on the ground urged by the counsel for the petitioner that the impugned assessment order has been passed at the petitioner’s back by giving notice at the old address despite the fact that the department was intimated the change in registered office address of the 2 petitioner. 3. The petitioner is at liberty to avail of statutory remedy of appeal available to him. 4. The writ petition is dismissed in limine. (R.M. LODHA, J.) (J.P. DEVADHAR, J.)