9911796707
TMI Blog1998 (11) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ; V.N. KHARE, J.-The appellant herein is a company registered under the Indian Companies Act having its registered office at Bankshal Street, Calcutta, in the State of West Bengal and factory at Jamshedpur in the State of Bihar. The appellant manufactures tin plates and black plates in its factory at Jamshedpur and is registered under the Bihar Sales Tax Act and Central Sales Tax Act, 1956. 2.. For the assessment year 1985-86, the appellant had filed its return. The Commercial Tax Officer by its order dated December 1, 1993, assessed the appellant under the Central Sales Tax Act for the period April 1, 1985 to March 31, 1986, after disallowing the appellant's entire claim of stock transfer to outside States and treating the same as inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the appeal observed that the delay in filing the appeal could have been condoned, but since the High Court has not given any direction to admit the appeal on merits, the appeal cannot be entertained. Under such circumstances, the appellant filed a review application in the High Court but the same was rejected by an order dated August 27, 1996. It is in this way the appellant has come to this Court by filing a special leave petition. 4.. Learned counsel appearing for the appellant urged that the High Court has committed grave error in making various observations touching upon the merits of the case while dismissing the writ petition on the ground of alternative remedy and thereby prejudicing the case of the appellant to be taken up b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an alternative remedy, addressed the court on merits of the case and thereby invited the observations on merits of the case by the High Court. But in such a situation if the High Court is to dismiss the writ petition on the ground of alternative remedy, it would be a sound exercise of jurisdiction to refrain itself from expressing any opinion on the merits of the case which ultimately is to be taken up by a person before an alternative forum. 5.. In the present case, in view of the observations made by the High Court, the appellate authority has rejected the appellant's appeal at the threshold and the appellant has been left without any remedy under the law. In such circumstances, we are of the view that the observations made by the High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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