IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 3139 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE KUNDAN SINGH ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- M/S. SANJAY OILCAKE INDUSTRIES Versus SALES TAX OFFICER(1) -------------------------------------------------------------- Appearance: MR RD PATHAK for the Petitioner. Mr. Sudhir Mehta, AGP for Respondents No. 1-3 -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE KUNDAN SINGH Date of decision: 26/03/2002 ORAL JUDGEMENT (Per : MR.JUSTICE R.K.ABICHANDANI) After considerable arguments in this petition, in view of the fact that final assessment orders have been made, the learned counsel for the petitioner submitted that the petitioner may be relegated to the appellate forum. Since final orders have been made, it would be appropriate for the petitioner to approach appellate forum as desired and the appellate forum shall, if the petitioner challenges the impugned order, consider the appeal and take a decision in accordance with law expeditiously. It will be open for the petitioner to raise all the contentions including against initiation of the proceedings and place reliance on the decision of the Supreme Court and other judgments which have been referred to before us. The petitioner is accordingly relegated to the appellate forum. This petition stands disposed of accordingly. Rule is discharged with no order as to costs. Ad-interim relief stands vacated. ... ***darji