TMI Blog2016 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the provisions of Sections 11 and 46 of the Rajasthan Police Act, 2007 for the purpose of maintaining law and order situation - Held that:- Against the order passed by the Assessing Officer, the plaintiff had even preferred an appeal before the Commissioner, Central Excise, Jaipur, which appeal was dismissed by the Commissioner. Not only this, against the order of the Commissioner, the plain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 4-10-2016 - A. K. Sikri And N. V. Ramana, JJ. For the Petitioner : Mr. Sanjay J, Adv. Mr. Tarun Gupta,Adv. For the Respondent : Mr. Tara Chandra Sharma, Adv. Mr. A.D.N. Rao, Adv. Mr. Dhruv Sheron, Adv. Mr. B. Krishna Prasad,Adv. ORDER The State of Rajasthan has filed the instant suit against the Union of India and others with the following prayers: (a) Declare the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and the work of character verification for the purpose of maintaining law and order situation as per the provisions of Section 11 and 46 of the Rajasthan Police Act, 2007 is violative of Article 289 of the Constitution of India and therefore without authority of law. (d) Declare that the adjudication orders passed levying service tax on the plaintiff and the action of collection/recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plaintiff by the Adjudicating Authority and after the plaintiff filed its reply, the Adjudicating Authority held that service tax was payable on the aforesaid services rendered by the plaintiff. It is further mentioned in the written statement that against the order passed by the Assessing Officer, the plaintiff had even preferred an appeal before the Commissioner, Central Excise, Jaipur, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter under the Finance Act. It chose to avail the remedy under the Finance Act. The Doctrine of Election would, therefore, become applicable in a case like this. After choosing one particular remedy the plaintiff cannot avail the other remedy as well, in respect of the same relief founded on same cause of action. The plaint is, therefore, rejected under Order VII Rule 11 of the Code of Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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