1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.835/2007 (Prem Chand Agarwal Vs. State & Ors.) Date of order : 12.12.2008 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Rajesh Kumar, for the petitioner. Mr. D.R. Bohra on behalf of Mr. N.M. Lodha, Advocate General. Heard learned counsel for the parties. Initially, this writ petition was filed by 23 persons but later on, an application was filed by the petitioner for seeking leave to dispose of the writ petition as having become infructuous in respect of petitioner Nos. 3, 4, 5, 6, 10, 11, 12, 13, 16, 17, 18, 19, 20, 21, 22 and 23 and the said application was allowed vide order dated 18.2.2008. Further on 19.3.2008, an order was made that joint writ petition filed by the petitioners is not maintainable and the petitioner No.1 – Prem Chand Agarwal was allowed to maintain the writ petition. 2 In this case, the petitioner is challenging the order passed under Section 42 of Rajasthan Finance Act on various grounds. Against the order passed under Section 42, there is provision under Section 48 to file appeal by the aggrieved party but the petitioner has directly approached this Court by way of filing the present writ petition and challenging the order impugned passed by the assessing authority. 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, which was not in existence at the time of assessment in case of the petitioner. In this view of the matter, although alternative remedy is available to the petitioner and he 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 for amendment of the list finalized under Section 42 of the Act, the assessing authority shall decide the application filed by the petitioner under Section 43 of the Act. It is also made clear that if the petitioner feels aggrieved by the order upon the 3 application filed under Section 43, then, he may avail remedy available under Section 48 of the Act and can challenge the order passed by the assessing authority. The assessing authority is directed to decide the application within a period of one month from the date of receipt of certified copy of this order. It is further clarified that if any stay order is in existence, then, the same shall remain in currency till disposal of the application filed under Section 43 of the Act. With the aforesaid observation/direction, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J. arun