Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 504 - HIMACHAL PRADESH HIGH COURT

2016 (10) TMI 504 - HIMACHAL PRADESH HIGH COURT - TMI - Forum for redressal of grievance - Held that:- Public policy demands that a person has right to choose the forum for redressal of his grievance, but he cannot be permitted to choose two forums in respect of the same subject matter for the same relief. - It yet needs to be clarified that the writ Court may exercise its discretionary jurisdiction even if the parties approached other forum. There must be extraordinary situation or circumst .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

about the pendency of the appeal in its writ petition and the same only finds mention in the list of dates appended therewith. There being no extraordinary situation or circumstance warranting this Court to step-in to interfere, we are clearly of the view that the instant writ petition is not maintainable. - The petitioner firm having chosen to avail of the remedy, as provided in the statute that too earlier to the filing of the instant petition, cannot maintain this petition and the same i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

And Tarlok Singh Chauhan, JJ. For the Petitioner : Mr.Pankaj Kumar Singh, Mr.Neeraj Gupta and Ms.Poonam Gehlot, Advocates. For the Respondents: Mr.Vinay Kuthiala, Senior Advocate with Ms.Vandana Kuthiala, Advocate. ORDER Tarlok Singh Chauhan, Judge. By medium of this writ petition, the following reliefs have been prayed for:- (a) For a writ of certiorari or any other applicable writ or order or direction quashing the assessment order dated 26.12.2006 passed by the respondent No.2 w.r.t. the Pet .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Tax Act, 1961, (for short Act ) has illegally vide order dated 18/19.01.2006 transferred the case of the petitioner firm from ITO, Parwanoo to ITO, Una and thereafter respondent No.2 has illegally passed the assessment order dated 26.12.2006 making an ex parte assessment of ₹ 4,82,565/-. 3. The respondents have filed their reply wherein they have raised the preliminary objection regarding the very maintainability of the petition on the ground that the petitioner firm has already questione .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ttal, partners of the petitioner firm, on 05.07.2005 and the photocopy of the registered A.D. has been annexed as Annexure R-2. Lastly, it is claimed that notices were infact issued to the petitioner firm calling upon it as to why the case be not transferred to ITO, Una, but the petitioner firm did not choose to file its reply and consequently the case was transferred and decided by the ITO, Una. 4. The petitioner firm has filed rejoinder wherein it has been specifically denied that the notice d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he partners as contained in partnership deed dated 01.04.2000. It is lastly averred that all the notices sent subsequently under Sections 142/143 of the Act were duly received by the partners of the petitioner firm as the same were sent at the addresses as given in the partnership deed dated 01.40.2000. We have heard the learned counsel for the parties and gone through the material placed on record. 5. At the outset, it may be observed that there is no dispute that the petitioner firm prior to f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o be legally maintainable. 6. Ordinarily, where the parties have more than one remedy available, they have to elect or select one of the remedies. In case, if the party is allowed to select multiple remedies in multiple Forums and Courts, there will obviously be multiplicity of litigation and there is every chance and likelihood that the judgments and/or orders may also be conflicting with each other. 7. In K.S.Rashid and Sons versus Income-tax Investigation Commission and Ors., AIR 1954 SC 207, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

medy is available to a party in respect of the same grievance, it is open for that party to elect or to choose his remedy. But, once he chooses his remedy, all incidents attached to that remedy must follow. Reference may be made to Nagubai Ammal and others versus B. Shama Rao and others, AIR 1956 SC 593 wherein relying on the observations of Lord Justice Scrutton, in Verschures Creameries Ltd. v. Hull and Netherland Streamship Company Limited (1921) 2 K.B. 608 (D), it was observed:- The ground o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urt should entertain the writ petition or not, cannot be formulated in a straightjacket formula. The Court may examine the facts and circumstances of the case and decide as to whether it should entertain the petition or not. However, where the petitioner has already approached the alternative Forum for appropriate relief, it is not appropriate that the writ petition should be entertained. The rule is based on public policy and motivating factor is that of existing of parallel jurisdiction of ano .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eld that the appellant therein having filed a suit in which the same question as the subject matter in the writ petition was agitated could not be permitted to pursue to parallel remedies in respect of the same matter at the same time. 12. In Bombay Metropolitan Region Development Authority, Bombay versus Gokak Patel Volkart Ltd. and Ors., 1995 1 SCC 642, the petitioner therein had filed a writ petition during the pendency of the appeal before the Statutory Authority. The Hon ble Apex Court held .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tution it will not be appropriate to the Court to entertain the writ petition. 14. In State of Punjab and others versus Punjab Fibres Ltd. and others, (2005) 1 SCC 604, a Bench of Hon ble three Judges held that where the assessee challenges order of the Sales Tax Tribunal in an appeal as well as in writ petition simultaneously, in such circumstances, the writ petition would not be maintainable. 15. It is clear from the aforesaid exposition of law that public policy demands that a person has righ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version