TMI Blog2018 (7) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... nctions of the Appellate Authority under the TNVAT Act is quasi judicial in nature. They are empowered to conduct the proceedings by summoning the persons or calling for the documents or otherwise. Thus, the writ petitioner has to prefer an appeal against the order of revision, which is impugned in these present writ petitions. The very purpose of the appeal provision is to ensure that the orders passed by the original authorities are checked and the aggrieved person must get a remedy even before the Appellate forum. In all circumstances, if such appeal provision is dispensed with, then it will amount to circumventing the provisions of the TNVAT Act and further, this Court is of an opinion that the appeals provided under such statute are to be trusted even by the aggrieved persons. Thus, the writ petition is not only belated, since filed after a lapse of two years from the date of passing of the impugned order, but the appeal provision provided under the statute has not been exhausted by the writ petitioner. Under these circumstances, the present writ petitions cannot be entertained in view of the fact that the petitioner has to exhaust the appeal remedy contemplated under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner stated that the entire tax has already been taken into account and the revised orders amount to double taxation and therefore, the present writ petitions are to be entertained. However, the endeavor of the learned counsel to convince this Court on merits and demerits, need not be considered in a writ proceedings. This apart, under Section 84, application already filed by the writ petitioner was rejected by the respondent by way of a non-speaking order. Therefore, the writ petitioner has no option, but to approach this Court by way of a writ petition. 7.This Court is of an opinion that Section 51 of the TNVAT Act provides an Appeal to the Appellate Deputy Commissioner and Section 52 of the TNVAT Act provides an Appeal to the Appellate Joint Commissioner . Further, Section 84 of the TNVAT Act provides Power to rectify any error apparent on the face of the record . Section 84(4) of the TNVAT Act states that the powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject-matter of an appeal or revision. Section 84(5) of the TNVAT Act enumerates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition can be entertained in a routine manner. Only on exceptional circumstances, the remedy of appeal can be waived, if there is a gross injustice or if there is a violation of fundamental rights ensured under the Constitution of India. Otherwise, all the aggrieved persons from and out of the order passed by the original authority is bound to approach the Appellate Authority. The Constitutional Courts cannot make the appeal provision as an empty formality. Every Appellate Authority created under the statute to be trusted in normal circumstances unless there is a specific allegation, which is substantiated in a writ proceedings. Thus, the institutional functions and exhausting the appeal remedies by the aggrieved persons, are to be enforced in all circumstances and writ proceedings can be entertained only on exceptional circumstances. Rule is to prefer an appeal and entertaining a writ is only an exception. This being the legal principles to be followed, this Court cannot entertain the writ petitions in a routine manner by wavering the remedy of appeal provided under the statute. 12.When an effective alternative remedy is available, a writ petition cannot be maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Travancore and Ors. vs. Mathew K.C. (30.01.2018 - SC) : MANU/SC/0054/2018 The petitioner argued that the SARFAESI Act is a complete code by itself, providing for expeditious recovery of dues arising out of loans granted by financial institutions, the remedy of appeal by the aggrieved under Section 17 before the Debt Recovery Tribunal, followed by a right to appeal before the Appellate Tribunal under Section 18. The High Court ought not to have entertained the writ petition in view of the adequate alternate statutory remedies available to the Respondent. The interim order was passed on the very first date, without an opportunity to the Appellant to file a reply. Reliance was placed on United Bank of India vs. Satyawati Tandon and others, 2010 (8) SCC 110, and General Manager, Sri Siddeshwara Cooperative Bank Limited and another vs. Ikbal and others, 2013 (10) SCC 83. The writ petition ought to have been dismissed at the threshold on the ground of maintainability. The Division Bench erred in declining to interfere with the same. The Supreme Court agreed to the arguments and held the same also noted that the writ petition ought not to have been entertained and the interim ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has not been adopted. 7. First Income-Tax Officer, Salem v. M/s. Short Brothers (P) Ltd., [1966] 3 SCR 84 and State of U.P. and Ors. v. M/s. Indian Hume Pipe Co. Ltd., [1977] 2 SCC 724. There are two well recognized exceptions to the doctrine of exhaustion of statutory remedies. First is when the proceedings are taken before the forum under a provision of law which is ultra vires, it is open to a party aggrieved thereby to move the High Court for quashing the proceedings on the ground that they are incompetent without a party being obliged to wait until those proceedings run their full course. Secondly, the doctrine has no application when the impugned order has been made in violation of the principles of natural justice. We may add that where the proceedings itself are an abuse of process of law the High Court in an appropriate case can entertain a writ petition. 13.For what purpose, these appeal provisions are made in the TNVAT Act . The very purpose of the appeal provision is to ensure that the orders passed by the original authorities are checked and the aggrieved person must get a remedy even before the Appellate forum. In all circumstances, if such appeal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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