TMI Blog2012 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR M.M. AND AJAY KUMAR MITTAL, JJ. For the Appellant : N. Venkataraman, Senior Advocate with Sandeep Goel For the Respondents : Vinod S. Bhardwaj, Additional Advocate-General, Haryana, The judgment of the court was delivered by AJAY KUMAR MITTAL J.- The assessee-petitioner has approached this court through the present writ petition under articles 226/227 of the Constitution of India challenging assessment order dated March 31, 2011, annexure P3, for the assessment year 2007-08. 2. Brief facts as narrated in the petition may be noticed. The petitionercompany is engaged in execution of works contracts for construction of buildings, roads, dams, water projects factories and railway electrification jobs in various States ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply, a preliminary objection has been taken that the order is appealable as the first appeal lies to the Joint Excise and Taxation Commissioner (A), Rohtak and thereafter, second appeal is maintainable before the Value Added Tax Tribunal and if there is any substantial question of law involved, appeal is maintainable before this court as well. In the circumstances, it has been prayed that the petitioner deserves to be relegated to the alternative remedy of appeal. 5. After giving thoughtful consideration to respective submissions made by learned counsel for the parties, we sustain the preliminary objection raised by the learned State counsel. 6. The following are the broad principles when a writ petition can be entertained without i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atute 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 New Water Works Co. v. Hawkesford [1859] 6 CB(NS) 336 at page 356 in the following passage: 'There are three classes of cases in which a liability may be established founded upon statute........But there is a third class, viz., where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it .........The remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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