G.D. & Sons vs Income Tax-Cum-Wealth Tax ...
2002 Latest Caselaw 1142 Del

ORDER

Matter has been on the board for over 2 weeks for a every Thursday. None has appeared on behalf of the petitioner.

2. The petitioner by this writ petition seeks a writ of certiorari for quashing the valuation of the petitioner's property at Alpana Cinema, Model Town, New Delhi, as done by the valuation officer and seeks the quashing of the impugned order bearing No. O/VO/V/155, dated 26-7-1977, as being illegal and without jurisdiction. One of the grounds taken by the petitioner in filing the writ petition that there is no appeal provided against the valuation made by the valuation officer. Said ground does not appear to be correct in view of the provisions of section 23(3) and (3A) of the Wealth Tax Act, 1957 the relevant portion of which is being reproduced :

2. The petitioner by this writ petition seeks a writ of certiorari for quashing the valuation of the petitioner's property at Alpana Cinema, Model Town, New Delhi, as done by the valuation officer and seeks the quashing of the impugned order bearing No. O/VO/V/155, dated 26-7-1977, as being illegal and without jurisdiction. One of the grounds taken by the petitioner in filing the writ petition that there is no appeal provided against the valuation made by the valuation officer. Said ground does not appear to be correct in view of the provisions of section 23(3) and (3A) of the Wealth Tax Act, 1957 the relevant portion of which is being reproduced :

"(3) The Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.

(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) or of sub-section (1A), the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) shall,

(a) in a case where such valuation has been made by a valuation officer under section 16A, give such valuation officer an opportunity of being heard;"

Appeal lies under the provision quoted above. Mr. Sanjeev Khanna has also taken me through the grounds and the objections as dealt with by the valuation officer. From a perusal of para 10 onwards, it is clear that the contention that the objections of the petitioner had not been considered, is not correct. The valuation officer has dealt with the various objections raised.

3. In view of the foregoing and particularly there being the existence of alternate remedy, writ petition is dismissed.

3. In view of the foregoing and particularly there being the existence of alternate remedy, writ petition is dismissed.