TMI Blog2013 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided under the Act. High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field – Thus, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation – Decided against Petitioner. - W.P.Nos.30524 to 30527 of 2013 and M.P.Nos.1 to 1 of 2013 - - - Dated:- 28-11-2013 - K. K. Sasidharan,JJ. For the Petitioner : Mr. Joseph Prabakar (in all W.Ps.) For the Respondents : Mr. A. R. Jayaprathap, (in all W.Ps.) Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had mentioned the name of the consignee outside the State in certain documents like stock transfer notes, packing slips, goods consignment notes and gate passes. The assessments for the years 1983-84, 1986-87, 1987-88 and 1988-89 were taken up by the Assessing Authority. The Authority concluded that the exemption claimed on account of stock transfers were incorrect, since the name of the consignee was mentioned in stock transfer notes. The second respondent disallowed the exemption and levied Central Sales Tax at 10%. 4. The order relating to the assessment years 1983-84, 1986-87, 1987-88 and 1988-89 were challenged before the Appellate Assistant Commissioner. The appeals were allowed by order dated 25.10.2004. The Appellate Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement and rendered a perverse finding. According to the learned counsel, the finding recorded by the Appellate Authority was not controverted by the Tribunal and as such, the order passed by the Tribunal suffers from non application of mind. It was further contended that the Tribunal proceeded as if penalty is automatic and as such, the finding with regard to penalty is liable to be set aside. The learned counsel finally submitted that the original Authority rendered a finding with regard to special goods. The Appellate Authority rendered a different finding and the Tribunal rendered yet another finding. Therefore, the issue requires to be settled by this Court. The learned counsel contended that notwithstanding the appeal remedy, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the appeals. The appellate orders were challenged before the Tribunal by the State. 10. The State raised certain vital contentions before the Sales Tax Appellate Tribunal. It was contended that the stock transfer notes, packing slips, goods consignment notes and gate passes very clearly prove that the goods were manufactured on prior orders. It was the contention of the State that the electrical goods manufactured by the petitioner were as per the requirements of the customers. It was further contended that the petitioner did not report these transactions as sales in the monthly return with relevant tax, which would amount to suppression. Therefore, they are liable for penalty under Section 9(2) of the Central Sales Tax Act 1956 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Act. The Supreme Court said: "11. .......... The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under Article 226 of the Constitution. It is now well recognised 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 ......." 15.The Supreme Court in Munshi Ram Ors. v. Municipal Committee Chheharta (AIR 1979 SC 1250) held that when a statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. ............. 19. Thus, while it can be said that this Court has recognized some exceptions to the rule of alternative remedy, i.e., where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, Titagarh Paper Mills case and other similar judgments that the High Court will not entertain a petition under Article 226 of the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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