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2013 (6) TMI 110 - HC - VAT and Sales TaxTax on Steel Tubes and Pipes @ 4% under UP Act, 2008 - notification dated 29.9.2008 omitting Entry 94 meaning thereby the petitioner has to pay tax @ 12.5% - Thereafter another notification dated 15.9.2008 the Entry 94 was reinserted - Grievance of the petitioner that from 29.9.2008 to 15.1.2009, the goods is being treated as 'unclassified' and 12.5% tax is being levied on it - Held that:- It is now well recognized principle as laid down in Whirlpool Corporation Versus Registrar of Trade Marks, Mumbai & Ors. [1998 (10) TMI 510 - SUPREME COURT] that where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of. Ordinarily, relief under Article 226/227 of the Constitution of India, is not available, if an efficacious alternative remedy is available to an aggrieved person. As petitioner does not dispute that there is an efficacious statutory alternative remedy by approaching the Commissioner under Section 59 of the Act, but since vires of the notification has been challenged and as such, alternative remedy is not a bar, to which respondents submits that the Appellate Authority, while exercising the appellate jurisdiction, can also look into the legality of the notification and has every power to annul it, if the same is in breach of law. He further added that the Appellate Authority performs judicial functions independently and as such, submissions so advanced by petitioner cannot be accepted. In decided in United Bank of India v. Satyawati Tondon and others [2010 (7) TMI 829 - SUPREME COURT] and Kanaiyalal Lalchand Sachdev and others v. State of Maharashtra and others [2011 (2) TMI 1277 - SUPREME COURT OF INDIA] that the High Court should not interfere under Articles 226/227 of the Constitution of India, if an efficacious alternative remedy is available to any aggrieved person. Thus the petitioner has been able to make out any exception to circumvent the alternative remedy, which is efficacious and speedy. Therefore writ petition is dismissed on the ground of alternative remedy.
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