Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 869 - PUNJAB AND HARYANA HIGH COURTWhether the higher authorities in the hierarchy of Sales Tax Department, Haryana in the garb of exercising power of granting sanction under rule 36 of the Haryana General Sales Tax Rules, 1975 to the refund orders passed by the assessing officer, could set aside such order of assessment? Held that:- The arguments of the learned State counsel that the petitioner should first exhaust the remedy of appeal as per the provisions of section 39 has not impressed us because in cases where question of jurisdiction of concerned authority is involved, writ petitions under article 226 could be filed before the High Courts. It has been held that in order to avoid filing of alternative remedy of appeal a writ petitioner under article 226 is required to show that there was complete lack of jurisdiction on the part of the officer or authority to pass an order. Similar view has been expressed in another judgment of the Supreme Court rendered in the case of Surya Dev Rai v. Ram Chander Rai [2003 (8) TMI 527 - SUPREME COURT]. Therefore, there is no blanket bar on the power of the High Court to entertain a petition in the face of an order which is totally without jurisdiction. Accordingly the objection raised by the learned State counsel is rejected. Petitions succeed
|