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2014 (3) TMI 607 - HC - VAT and Sales TaxRejection of request for Issuance of "C" form declaration on the ground of arrears of tax and penalty – maintainability of writ petition when alternative remedy is available - Held that:- The impugned order was passed on 8 September 2010. The petitioner has filed this writ petition on 6 October 2010. Therefore it is clear that even before the expiry of the period prescribed for filing statutory revision, the petitioner has approached this Court and as such, opportunity should be given to file a revision petition. - Judgment in Commissioner of Income Tax & others Versus Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] followed - The petitioner is given time till 21 March 2014 to file a revision petition before the Commissioner, Commercial Tax Officer, Puducherry - Writ petition dismissed.
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