1991 INSC 0451
                                        SUPREME COURT OF INDIA

                                      Feldohf Auto And Gas Industries Ltd.

                                                           Vs.

                                                    Union of India

                                               C.A.No.3851 of 1991

                                        (S.Ranganathan and N.D.Ojha JJ.)

                                                      23.09.1991

                                                       ORDER

1. Leave Granted.

2. We have heard counsel for both the parties. The High Court has dismissed the writ petition field
by the appellants on the sort ground that the petitioners have not availed themselves of the
alternative remedy of appeal. It is pointed out on behalf of the appellants that they had challenged
the validity of Notification No.174/89 dated 1-9-1989 in the writ petition and this is a contention
which will not be open to them in the appeal under the statutory provision. There is force in this
contention. We, therefore, allow the appeal and restore the writ petition to be disposed of by the
High Court in regard to the point of validity, in the notification. The other points concerning details
of assessment, if any, should, however, be agitated by the appellants in the regular appeals under the
Act, if any.

3. The civil appeal is disposed of accordingly. There will be no order as to coasts.
</html