9911796707
TMI Blog2014 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... een levied on such transactions which are assessable under the provisions of the Central Sales Tax Act, 1956 (in short, "the CST Act") in the State of Punjab from where the movement of goods has originated. Prayer has also been made for directing the respondents not to enforce recovery of any tax, interest or penalty in view of the impugned order. A few facts relevant for the decision of the controversy involved, as narrated in the petition, may be noticed. The petitioner is engaged in construction business, undertaking execution of works contract of divisible and indivisible nature of different customers, including in the State of Punjab from its principal place of business located at SCF 63, Phase 3B-2, Mohali. It is registered both unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature. According to the petitioner, he had submitted a number of documents before respondent No. 2 to prove each and every aspect of the contract but inspite of that, the impugned order has been passed. Hence the present petition. We have heard learned counsel for the petitioner and perused the record. The learned counsel for the petitioner submitted that the assessment framed by respondent No. 2 was without jurisdiction as the same was in violation of provisions of articles 269(3) and 286(2) of the Constitution of India coupled with section 84 of the PVAT Act. Relying upon the judgments of the apex court in Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 (SC) and Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the decision in the appeal, they can prefer a further appeal to the Tribunal under sub-section (3) of section 23 of the Act, and then ask for a case to be stated upon a question of law for the opinion of the High Court under section 24 of the Act. 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 of. This rule was stated with great clarity by Willes, J. in Wolverhampton N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rroneous on facts, and in law. A due consideration of the arguments reveals that the impugned order may, at best, disclose an erroneous exercise of jurisdiction but does not disclose an assumption of jurisdiction where there is none. Where a statute confers an alternative remedy, power under article 226 of the Constitution may be exercised if the impugned order discloses an assumption of jurisdiction, where there is none. Where, however, the impugned order, prima facie, discloses an erroneous exercise of jurisdiction, the party aggrieved would be required to approach the appellate forum. The petitioner's case pertains to an erroneous exercise of jurisdiction, namely, exigibility to sales tax of 'slump sale', applicability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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