S. B. CIVIL WRIT PETITION NO.2270/2008 RAJ KUMAR & ANOTHER V. STATE OF RAJASTHAN & ORS. DATE OF ORDER ::: 09/04/2008 HON'BLE MR. JUSTICE MUNISHWAR NATH BHANDARI Mr. Mahesh Bora, for Petitioner (s). This writ petition is directed against the assessment order passed by the Commercial Taxes Department However, without filing an appeal, the petitioner has directly approached this Court. It is contended by the learned counsel for the petitioners that the order of assessment is per se illegal and without jurisdiction, thus it was not necedssary for the petitioner to prefer an appeal. I do not find it to be a case where an exception be carved out for entertaining the writ petition, despite of availability of alternative remedy of appeal. In view of the above, the petitioner can file an appeal, if he is so aggrieved by the order of assessment. Learned counsel for the petitioner submits that petitionerl will prefer appeal but for the reason that the petitioner was pursuing his remedy through the writ petition, thus, period of limitation for filing of appeal will come in the way of the petitioner. It is necessary to observe that if a person is bona fidely pursuing his remedy, necessary protection under Section 14 of the Limitation Act can be taken. Hence, if the petitioner prefers an appeal along with an application for condonation of delay, necessarily, the authority below will consider the fact that the petitioner was bona fidely pursuing his remedy through this writ petition. Learned counsel for the petitioner submits that he may be given fifteen days' time to maintain the appeal. The prayer made is accepted. If the petitioner prefers an appeal within a period of 15 days, the respondents are expected to decide the same on merit and for a period of 15 days, the respondents will not take coercive action against the petitioner if not already taken. With the aforesaid observations and directions, the writ petition is disposed of. (M. N. BHANDARI), J. scd