1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.1056/2009 (Sunil Kumar Vs. State & Ors.) Date of order : 10.02.2009 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Rajesh Kumar, for the petitioner. It is stated at Bar by learned counsel for the petitioner that the controversy involved in this case is squarely covered with the decision dated 12.12.2008 rendered by this Court in SB Civil Writ Petition No.835/2007 (Prem Chand Agarwal Vs. State & Ors.). Accordingly, while following the aforesaid judgment dated 12.12.2008, this writ petition is disposed of and it is ordered that although alternative remedy is available to the petitioner and he can file appeal in accordance with Section 48 of the Act but in the facts and circumstances of the case, 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 under Section 42 of the Act, the assessing 2 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 application filed under Section 43, then, he may avail remedy available under Section 48 of the Rajasthan Finance Act, 2006. The assessing authority is further directed to decide the application within a period of one month from the date of filing application and further it is clarified that the petitioner is at liberty to file application within a period of fifteen days from the date of receipt of certified copy of this order. (GOPAL KRISHAN VYAS), J. arun