-1- CWP 697/.2002 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR O R D E R S.B. Civil Writ Petition No.697 of 2002. Gujarat State Road Transport Corporation, Surat, Gujarat VERSUS Commissioner, Transport Department, Jaipur & Another Dat e of Order :::: 09.12.2010. Hon'ble Mr. J ust ic e Dalip Singh Mr. Lokesh Sharma, Counsel for the Petitioner Mr. K. Verma, Addl. Govt. Counsel for the respondents **** By the Court :- This matter pertains to the imposition of penalty and interest by the Assessing Authority under Section 4-B of the Rajasthan Motor Vehicles Taxation Act, 1951 upon the petitioner-corporation. Under Section 14 of the Act of 1951, there is a statutory remedy of appeal providing and as such this petition, which has been transferred from the Rajasthan State Taxation Tribunal to this Court ought to have been filed as an appeal under Section 14 of the Act of 1951. In view of the statutory alternative remedy available, which is efficacious in the facts and circumstances of the present case, this writ petition is disposed of with the directions that the petitioner may avail an alternative remedy under Section 14 of the Act of 1951. However, it is made clear that for the aforesaid purpose, it would be open for the petitioner to seek -2- CWP 697/.2002 condonation of delay in accordance with law on account of the time spent in pursuing the remedy before this Court and before the Tribunal. Petition stands disposed of as above. (Dalip Singh) J. Ashok/