TMI Blog2014 (4) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Writ Petition No.104141/2014 (T-RES) - - - Dated:- 26-3-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenging the same petitioner is before this Court, contending inter alia that notice issued in Form No.75 for initiation of proceeding under Section 52 is a valid notice for assessment as specified under Section 38(5) and it has got spent itself; and (2) concealed turn over ascertained under Section 52(1)(i) of the Act which escaped to self assessment having been determined cannot be made use for purposes of proceedings under Section 39(1) of the Act and reiterating the grounds urged in the statement of objections, it is contended that assessment order and demand notice raised thereunder be quashed or annulled. It is also contended by learned counsel for petitioner that the availability of alternate plea is no ground or bar for this Court to exercise extraordinary jurisdiction. 3. Smt. K. Vidyavati, learned AGA appearing on behalf of respondents would contend that petitioner has an alternate remedy of an appeal under Section 62 of the Act and without exhausting the available, alternate and efficacious remedy, petitioner has invoked extraordinary jurisdiction of this Court and as such, she prays for dismissal of the writ petition. 4. Having heard the learned advocates appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee effectively to raise in the courts the question whether a particular provision of the Income Tax Act bearing on the assessment made is or is not ultra vires. The presence of such machinery, though by no means conclusive, marches with a construction of the section which denies an alternative jurisdiction to inquire into the same subject-matter. 6. The remedy available to petitioner to invoke extraordinary jurisdiction and to exercise the discretion by this Court would be in extraordinary circumstances. It has been held by the Hon'ble Apex Court in the case of K.S. Rashid and Son vs. Income Tax Investigation Commission and others reported in AIR 1954 SC 207 that remedy provided under Article 226 of the Constitution 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, it has been held as under: For purposes of this case it is enough to state that the remedy provided for in Article 226 of the Constitution is a discretionary remedy and the High Court has always the discretion to refuse to grant any writ if it is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. Subject to the directions given below, all the sums collected by the various market committees who are respondents in these various writ petitions or appeals shall be liable to be paid into the High Court of Punjab and Haryana within one week of intimation by the Registrar of the amount so liable to be paid into the court. II. A statement of the amounts collected in excess (1%) shall be put into this court by the dealers with copies to the various market committees aforesaid and furnished to the writ petitioners within 10 days from today, and if there is any difference between the parties it shall be brought to the notice of this Court in the shape of miscellaneous petitions. On final orders, if any, passed thereon by this Court, those amounts, as so determined, shall be treated as final. III. The Registrar of the High Court shall issue public notice and otherwise give due publicity to the fact that dealers who have not passed on the liabilities to others and others who have contributed to or paid the excess one per cent covered by these writ petitions and appeals may make claims for such sums as are due to them from him within one month or such oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Mills Co. Ltd. v. State of Orissa A. P. Sen E. S. Venkataramiah and R. B. Misra, JJ. held that where the statute itself provided the petitioners with an efficacious alternative remedy by way of an appeal to the Prescribed Authority, a second appeal to the Tribunal and thereafter to have the case stated to the High Court, it was not for the High Court to exercise its extra ordinary jurisdiction under Art. 226 of the Constitution ignoring as it were, the complete statuary machinery. That it has become necessary, even now, to as to repeat this admonition is indeed a matter of tragic concern to us. Article 226 is not meant to short circuit of circumvent statutory procedures. It is only were statutory remedies are entirely ill-suited to meet the demands of extraordinary situations, as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be had to Art. 226 of the Constitution. But then the Court must have good and sufficient reason to by-pass the alternative remedy provided by statute. Surely matters involving t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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