TMI Blog2014 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ersus 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. - W.P.No.23018 of 2010 & M.P.Nos.2 and 3 of 2010 - - - Dated:- 12-3-2014 - K. K. Sasidharan,JJ. For the Petitioner : Mr. S. Raveekumar For the Respondent : Mr. T. Murugesan Senior Govt. Pleader (Puducherry) ORDER This writ petition is directed against the order dated 8 September 2010 whereby and whereunder the Deputy Commercial Tax Officer, Puducherry rejected the request made by the petitioner for issuance of C form declaration, on the ground of arrears of tax and penalty. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of substantial arrears of tax and penalty. 6. The order impugned in this writ petition is a revisable one under Section 45 of Puducherry Value Added Tax Act. In fact the impugned order itself contain a statement made by the assessing officer that in case the petitioner is aggrieved, revision petition could be filed before the Commissioner, Commercial Tax Officer, Puducherry. The affidavit filed in support of the writ petition does not contain any indication that the appellate remedy is either ineffectual or non efficacious. When the statute provides for a particular remedy, the petitioner should approach the said forum at the first instance. The precedent: 7. The Supreme Court in CIT v. Chhabil Dass Agarwal,(2014) 1 SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, Titaghur Paper Mills case and other similar judgments that the 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. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. The other issue: 8. The next question is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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