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Nageen Traders and Molding India (P.) Ltd. v. State of U.P

Where petitioner challenged penalty above Rs. 1 crore under section 122(1) imposed by Deputy Commissioner after participating on merits, State circulars provided Deputy Commissioner authority for amounts above Rs. 2.5 crores and proper officer jurisdiction, thus, as authority was competent and petitioner had elected to contest on merits, writ petition was not to be entertained and statutory appeal remedy was to be directed