!! 1 !! IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.1451/2009 (Smt.Suman Chugh Vs. The State of Raj. & Ors. ) Date of order :: 06.04.2009 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.H.R. Chawla, for the petitioner. Learned counsel for the petitioner submits that the controversy as involved in this case is identical to the writ petition being S.B.Civil Writ Petition No.1232/2007 (Rajast Kumar & Ors. Vs. State & Ors.) decided on 12th December, 2008 by this Court. The petitioner is challenging the order passed under Section 42 of the Rajasthan Finance Act on various grounds. Against the said order, there is provision under Section 48 to file appeal, but petitioner has directly approached !! 2 !! this Court by way of filing present writ petition and challenging the order impugned passed by the assessing authority, which is not permissible under the law. It is submitted by learned counsel for the petitioner that the order passed by the assessing authority is not correct because subsequently certain exemptions are granted by the State Government which were not taken into consideration. In this view of the matter, although alternate remedy is available to the petitioner and she can file appeal in accordance with Section 48 of the Act. I deem it just and proper to grant one opportunity to the petitioner to file application if permissible under the law under Section 43 of the Act before the assessing authority. Upon filing the said application, it is expected from the assessing authority that application filed by the petitioner under Section 43 of the Act will be decided expeditiously. It is also made clear that if the petitioner feels aggrieved by the order upon the application filed under Section 43, then, shell will be at liberty to file an appeal under Section 48 of the Act !! 3 !! before the appellate authority. With these observations/directions, this writ petition is disposed of. (GOPAL KRISHAN VYAS), J. A.K. Chouhan/- A.K. Chouhan/-