IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.3484 of 2009 Date of Decision:- 09.03.2009 Dakshin Haryana Bijli Vitran Nigam Limited ....Petitioner(s) vs. Union of India and others ....Respondent(s) *** CORAM:-HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH *** Present:- Ms.Radhika Suri, Advocate for the petitioner. Ms.Jaspal Kaur, Central Government Standing Counsel for respondent No.1. Mr.Rajesh Sethi, Advocate for respondents No.2 and 3. *** 1) Whether Reporters of the local papers may be allowed to see the judgment? 2) To be referred to the Reporters or not? 3) Whether the judgment should be reported in the Digest? *** M.M.KUMAR, J. This order shall dispose of Civil Writ Petition Nos.3484, 3518 & 3544 of 2009. At the outset, Mr.Sethi, learned counsel for respondents No.2 and 3 has pointed out that a remedy of an appeal against an order passed under Section 201 of the Income Tax Act, 1961 (for brevity, 'the Act'), has been provided by Section 246 of the Act. He has further pointed out that even an application can be made before the Assessing Authority under Section 220(6) of the Act. According to him, there is an ample provision to C.W.P. No.3484 of 2009 -2- safe-guard the interest of the petitioner and that invoking of provisions of Article 226 of the Constitution of India will not be proper. Mr.Sethi has further stated that if an application under Section 220 (6) of the Act, after filing of the appeal is filed, then the same shall be considered by the Authority concerned for staying the proceedings. However, Ms.Radhika Suri, learned counsel for the petitioner has stated that the petitioner could not be regarded as an assessee in default within the meaning of Section 191 of the Act as the tax liability has already been discharged by the Haryana Vidyut Prasaran Nigam Limited. Having heard the learned counsel, we are of the view that as to whether the tax liability by Haryana Vidyut Prasaran Nigam Limited has been discharged or not or whether the petitioner can be regarded as an assessee in default, are the questions of fact which can well be considered by the Authorities under the Act. The Assessing Authority if passes the assessment order, the appellate Authority would be well within its right to examine the legality thereof even in respect of the finding of fact. Therefore, we are not inclined to entertain the writ petition and relegate the petitioner to the remedy of an appeal. The writ petitions stand dismissed. A photocopy of this order be placed on the files of connected cases. ( M.M.KUMAR ) JUDGE March 09, 2009 ( AUGUSTINE GEORGE MASIH ) poonam JUDGE