Assessment Order ——-- The petitioner challenged the impugned action of recovery of the demand, arising out of an adjudication order dated 24th May, 2019, by way of initiating garnishee proceeding. The court observed that when assessment orders are passed and demands are raised it is the duty of an officer to take steps for realization of the demand. Further, adjudication order is an appealable order and till date petitioner has not availed any remedy under the statute by way of filing appeal against the same.

Held that:- The Hon’ble High Court dismissed the petition.