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2022 (5) TMI 640 - HC - Indian LawsMaintainability of petition - availability of alternative remedy - Validity of assessment order and rectification order passed by the Agricultural Income Tax Officer under Section 5 (3) of the Bengal Agricultural Income Tax Act, 1944 - HELD THAT:- On perusal of relevant provisions under the West Bengal Taxation Tribunal Act, 1987, it is found that as per Section 36 of the Bengal Agricultural Income Tax Act. 1944, West Bengal Taxation Tribunal is the competent forum for adjudicating the nature of issues arise out of the impugned orders of the first Appellate authority and the nature of reliefs petitioner has sought in these Writ Petitions. Under The West Bengal Taxation Tribunal Act, 1987, the Tribunal has got exclusive jurisdiction to entertain the appeal relating to levy of tax in any assessment under the Bengal Agricultural Income Tax Act, 1944 and the impugned order of the first Appellate authority passed under Section 32 or 35 of the said Agricultural Income Tax Act. Further on perusal of relevant provisions of The West Bengal Taxation Tribunal Act, 1987, it is found that petitioner has got speedy and efficacious remedy and even can get interim relief also. The impugned orders passed by the first Appellate authority are neither without jurisdiction nor it is in violation of principle of natural justice nor there is any procedural illegality during the impugned proceeding before the first Appellate authority which petitioner intends to challenge in the instant Writ Petitions on the ground of alleged wrongful interpretation of relevant provisions of law and mode of computation of tax adopted by the assessing officer which according to me cannot be a ground for invoking the constitutional writ jurisdiction of this Court by avoiding the statutory alternative remedy by further Appeal before the West Bengal Taxation Tribunal if petitioner is so aggrieved unless petitioner is able to make out a case that the nature of dispute it wants adjudication by this Writ Court is specifically barred under the statute for the adjudication by the Tribunal or the nature of relief petitioners have asked in this writ proceeding could not be granted by the Tribunal which is the second Appellate authority. These Writ Petitions against the impugned orders cannot be entertained - petition dismissed.
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