IN THE HIGH COURT OF JUDKICATRE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.4731 OF 2009 Supreme Industries Ltd......Petitioner Vs. 1.Union of India & Anr....Respondents Mr. Vikram Nankani, Senior Counsel i/b. Mr.M.R. Baya, for the Petitioner Mr. R.B. Pardeshi, for the respondents. CORAM; F.I. REBELLO & J.H. BHATIA, JJ. DATE : 8TH MAY, 2009 P.C. 1. Rule. Heard forthwith. The petitioner approached this Court contending that the orders of assessment are being passed purely based on the public notice. It is submitted that the Appropriate Authority acts in a quasi judicial character and consequently he is not bound by the said notice and must apply the provisions of the Act and the Rules. 2. A similar issue had come up for consideration before the Supreme Court in Varsha Plastics Pvt. Ltd. vs. Union of India, 2009 (255) E.L.T. 193 (S.C.). In that case what was under consideration was Standing Order 7493/99 dated 3rd December, 1999. Therein the Revenue itself took up a plea that these were merely in the matter of guidelines to streamline the functioning of Customs Officers at various field formations. It is in that context the Supreme Court observed that Standing Order is just in the nature of guidelines and it does not in any way interfere with the discretion of officers. The Assessing Officers, therefore, while making the order of assessment will follow the provisions of law as considered by the Supreme Court in Varsha Plastics Pvt. Ltd. (Supra). Rule made absolute accordingly. No order as to costs. (J.H. BHATIA J.) (F.I. REBELLO, J.)