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2019 (9) TMI 392 - MADHYA PRADESH HIGH COURT
Maintainability of petition - alternative remedy of appeal - Section 46 (1) of the Madhya Pradesh Value Added Tax Act, 2002 - petitioner has challenged the reassessment proceedings in respect of the year 2014-15 and the order is certainly appealable - principles of natural justice - HELD THAT:- In the case of COMMISSIONER OF INCOME TAX & OTHERS VERSUS CHHABIL DASS AGARWAL [2013 (8) TMI 458 - SUPREME COURT] , the Hon'ble Supreme Court has dealt with a issue of alternative remedy and it was held that If an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility.
In the present case, the appeal is certainly not going to be an appeal from “Caesar to Caesar’s wife”. There is a statutory authority to decide the appeal and all the grounds raised in the present writ petition can very well be raised in the appeal before the appellate authority.
This Court does not find any reason to interfere with the order passed by the Assistant Commissioner, Commercial Tax - petition dismissed.