^- HI@H COURT OF CHHATTia8A»lAT BILASPUB Single Bench : Hon'bie Shri H.L. Dattu, C..I. Writ PeUtton m No. 6067of 2KK PETITIONER : Chhattisgarh State Eleetricity Boand, P.©. Sunder Nagar, Danysniya, Ra^ur (Chhattlsgarh), Through itsSeoretary. Vs. RESPONDENTS 1. Unlon of India, Ministiy eS Finanoe, Department of Revenue, North Btock, New Delhi -110 001 througb ItsSecretary. Also at : Central Revenue Buitding, Givil Lines, Raipur, Chhattisgarh. 2. Llnion of India, Ministry of Finance, CenStal BoardofDirectTaxes, North Block, N®wDethi-110001. Also at: Central Revenue Buitding, Civil Lines, Ralpur, ChhattisgaEh. 3. The Chief Coramissioner of tncome Tax, Ratpur. 4. The Assistant CommisslCTier of iRoome Tax,Circle2(1)Rai|xir. Wdt Petition under Article 226 read with Artiote227 ofthe Constttution ct India. Present: Shri Ravi Shankar Prasad, Senior Advocate with Smt. Supfflna Srivastava and Shri P.S. Koshy, counsel for the petBoner. Shri B.K. Rawat counsel for respondents No. 3 and 4. ORALORDERj. (Passed on27" ^11,2007) The petitioner - Chhattisgarh State Blectricity Board ( fer short 'the Boara") in this petition fiied under Articles 226 and 227 ofthe Conditutioncalte in question the correctness or otherwise of the ordere passed by the Assessing Authority in levying intere^ under Sectlon 234 A, 234 B end 234C af the income Tax Act, 1961 ("the AcT for short) whife concluding the assesanentB tor the assessment year 2003-04. (2) This Court white entertainirg the petition had gnnted Interim oreler vf stay, staying the demand nottoes issued by the responctent ~ A^eseing Authority and that order is still operatlng against the respondents. ...... ...._..L...^,,J.___^_ 2. (3) In my view, If for any reason, the (»titioner-Board was aggrieved ty the levy of irrterest alone by the Assessing Authority, it has to file an appropriate application for waiver of interest either before the Baard of Ftevenue or befare the Chief Commissioner, Income Tax. Without exhaustir^ thrt remedy which in my opinion is not only an altemative, effective and efftoacious remedy, the petitioner- Board could not have approached thls Court. (4) In that view of the matter, without going into the <Aher detetls of the case, the petition isdisposed of. Liberty is reserved to the petitioner—Board,if they so desire, to file an appropriate applicatiui for waiver cf intefest levial lay the Assessing Authority in exeretse d! hls powers under Section 234-A, 234-B and 234-C of the Act before the Board of Revenue or before the Chtef Commissioner, Income Tax, within a month's tlme from today. If tor any reason the Board has deiegated its powers to any other aufriority, it 18 at liberty te transfer the apptication/petition that may be filed by the p^itiona--Be»rd for adjudicatlon and decision, to that authority. (5) If an when such an applKation is fleld by the Petitioner-Board, the Boaret of Revenue or the Chief Commissioner, Income Tax or any otter authority empowered under the Act, would consider the same in acoordaTce with law as ©(peditiouslyas possible, at any rate, within two months from Uie date of fillng of the application. Till such tlme theinterim order granted ^irtier by this Court will enure to the benefit of the petitioner- Bcard. Ordered accoitiingly. Sd/- ChiefJustice