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2014 (4) TMI 692 - HC - VAT and Sales TaxEntertainment of writ petition – Available Alternate remedy of an appeal u/s 62 – Invocation of Extraordinary Jurisdiction of High Court – Article 226 of Constitution of India - Held that:- For the reason that petitioner has an alternate and efficacious remedy available under law, this Court is not inclined to entertain this writ petition – Time and again Apex Court as well as this Court has held that when there is a remedy available under the Act, exercise of extraordinary jurisdiction would be limited - Relying upon Titaghur Paper Mills Co. Ltd., and another vs. State of Orissa and another [1983 (4) TMI 49 - SUPREME Court] - The remedy available to petitioner to invoke extraordinary jurisdiction and to exercise the discretion by this Court would be in extraordinary circumstances – Relying upon K.S. Rashid and Son vs. Income Tax Investigation Commission and others [1954 (1) TMI 1 - SUPREME Court] - Remedy provided under Article 226 is a discretionary remedy and if this Court is satisfied that the aggrieved party can have an adequate and suitable relief elsewhere, it should refrain from exercising extraordinary jurisdiction - Relying upon Assistant Collector of Central Excise, Chandan Nagar, West Bengal vs. Dunlop India Ltd., and others [1984 (11) TMI 63 - SUPREME Court] - Article 226 of the Constitution is not meant to short circuit or circumvent or statutory procedure. It is no doubt true that extraordinary power of this Court cannot be taken away and the exercise of jurisdiction under Article 226 is essentially discretionary, all though founded on legal injury, still it is open for this Court to refrain from exercising said jurisdiction, if it is shown that alternate remedy available to the party is not only efficacious, but also it is a statutory alternate remedy available under the Act - When the facts on hand are examined, it would clearly indicate that an order of assessment has been passed by Assessing Authority on 02.03.2014, Annexure - E. Said order is an appellable order under Section 62 - Assessee is at liberty to file an appeal before the Appellate Authority – Petition is dismissed – Decided against Assessee.
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