2000 INSC 1293
                                        SUPREME COURT OF INDIA

                                                  Trade Tax Officer

                                                           Vs.
                                                   Roadways India

                                C.A.Nos.7437-7438, 7513 and 7514-16 of 1997

                           (S. P. Bharucha, R. C. Lahoti and N. Santosh Hedge JJ.)

                                                      12.01.2000

                                                    JUDGMENT

S.P. BHARUCHA, J.

1. These writ petitions ought not to have been entertained by the High Court. Questions of facts
were obviously involved as to the manner in which the motor vehicles were used. The writ petition
was not the appropriate means of dealing with the issue. The civil appeals are allowed. The orders
under appeal are set aside. The writ petitions are dismissed.

2. It shall be open to the parties to take all available contentions in the assessment proceedings.

3. No order as to costs.