This is an appeal under section 18 of the Rajasthan High Court Ordinance against the judgment of a learned single Judge of this Court dismissing the writ petition of the appellants.

The short point pressed before us in this appeal relates to the correctness of the view taken by the learned single judge that since the assessees in the instant case can raise the objections in respect of the reassessment of sales tax before the taxation authority and then if necessary file an appeal, this Court should not interfere under article 226 of the Constitution.

The question which was raised before the learned single Judge related to the meaning of the packing material for which notice under section 12 was issued to the petitioner-appellant.

The learned single Judge was of the view that the petitioner has got ample opportunity to appear before the assessing authority and to raise all the contentions before him and then there is a complete machinery of appeal and revision under the Act. In this view of the matter the learned Judge refused to entertain the writ petition against the issuing of notice under section 12 as he was of the opinion that the assessing authority had jurisdiction