HIGH coqa'r OF cHHA‘mwAm-I AT mLAspuR Single Bench Hon’ble Shti H.L. Dattu, 6.4. writ mmon m no. warms Chhattisgarh 8tate Eieotrinity Board, P.0‘ Sunder Nagar, Denganiya. Raipur (Chhattisgam), Through its Secretary. Vs. Union of India, Ministry of Finance, New Dem: — 11o om through its Secéwry. Aiso at : Central Revenue Buiiding, civil Lines, Raipur, Chhattisgarh. PETITIONER Rasmuqems Department of Revenue, North Bmk Union of indie, Ministry of Finance. Central Board of Direct Taxes, North Biook, New Delhi - 110 001. Aiso at : Central Revenue Building, CMI Lines; Raipur, Chhattisgam. The Chief Commissioner of income Tax. Raipur. The Assistant Commissioner of income Tax Clrcle2 (1) Raipur Writ Petition under Article 226 read With Article 227 of the Constitutlqn of indie. Present: Shn Raw Shankar Prasad Senior Advocate with Smt Superne Snvastava and Shn P S Koshy, counsel for the petitioner Shri B.K. Rawat counsel for respondents No. 3 and 4‘ The petitioner —- Chhattisgam State Electricity Board ( for shortJ‘i’ne Board” ) in this petition flied under Articles 226 and 227 of the Constitution calls in question the correctness or otherwise of the orders passed by the Assesoirg Authority in levying interest under Section 234 A, 234 B am 234C of the income Tax Act, 1961 ("the Act” for short) while concluding the assessments for the assessment year 2001 «02. (2) This Court while entertaining the petition had granted interi'n order of stay, staying the demand notices issued by the respondent — Assessing Authority and that order is still operating against the respondents. ORAL ORDER (Passed on 27"; Anni}. %1) (3) In my view, if for any reason, the petitioner —Board was aggrievedby the ievy d interest alone by the Assessing Aumority, it has t9 me an appropriate application for waiver of interest either before the Board of Revenue or before the Chief Commissioner, Income Tax Without exhausting that remedy which in ' my opinion is not. oniy an aiternative, effective and efrmm‘ous remedy, the petitioner — Board couid not have approached this Court. (4) In that view of the matter, without goirg into the other detaiis of ti'e case, the petition is disposed of. Liberty is reserved to the petitioner - anard, if they so desire, to file an appropriate appiication 'for waiver of interest ievied by the Assessing Authority in exercise of his powers under Section 234-A. 234-3 and 234-0 of the Act before the Board of Revenue or before the Chief Commissioner, Income Tax, within a month’s time from today. if for any reason the Board has delegated its powers to any other authority, it is at liberty to transfer the application/petition that may be tiled by the petitioner-Board for adjudication and decision, to that authority. , (5) lf an when such an application is fieid by the Petitioner-Board, the Board of Revenue or the Chief Commissioner, income Tax or any other authority empowered under the Act, would consider the same in accordance with iaw as expeditiously as possibie, at any rate, within two momhs fmm tm date of filing of the application. Till such time the interim order granted eariier by this Court . will enure to the benefit of the petitioner — Board. Ordered accordingly. Sill- Chief Justice