IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT PETITON NO.758 OF 1994 WRIT PETITON NO.758 OF 1994 WRIT PETITON NO.758 OF 1994 M/s.Sadhu Vaswani Centre & Anr. ..Petitioners. V/s. Union of India & Ors. ..Respondents. Mr.S.N.Kantawala i/b.M/s.Kantawala & Co. for petitioners. Mr.S.M.Shah for respondents. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 15TH MARCH, 2005. DATED : 15TH MARCH, 2005. DATED : 15TH MARCH, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the petitioners and the respondents. In absence of any challenge to the assessment order, the claim for refund cannot arise. In this view of the matter no relief can be granted in this petition for want of challenge to the assessment order. Petition is, therefore, devoid of any substance and hence dismissed with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)