This application must be dismissed on the preliminary ground. The petitioner has not chosen to pursue the remedy provided by the Sales Tax Act. Similar applications were considered by a Division Bench of this Court in Writ Application No. 390 of 1952 (Since reported as Kandhari Oil Mills, Jullundur, and Others v. Excise and Taxation Commissioner, Punjab and Another [1953] (4 S.T.C. 367)). Falshaw and Kapur, JJ., in a very considered judgment took the view that the Sales Tax Act provides a perfectly legal remedy for challenging the tax levied by the State Government and that in the circumstances a writ should not issue. The application for writ was therefore dismissed on that preliminary ground. I see no reason to differ from the considered view expressed by a Division Bench of this Court which I

am bound to follow and dismiss the present application with costs. Application dismissed.