TMI Blog2019 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... dy - HELD THAT:- It is no doubt a self imposed restriction by this Court. There can also be no disputation that alternate remedy rule is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion - What follows as an inevitable and indisputable sequitur is that alternate remedy, which though a rule of discretion and though a self imposed restriction, has to be applied with utmost rigour when it comes to fiscal laws. This Court is of the considered view that this is a fit case to relegate the writ petitioner to the alternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act - petition dismissed. - W.P.No.18950 of 2019 And W.M.P.No.18303 of 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n period prescribed for availing appeal remedy was over. A Hon'ble Single Judge of this Court, disposed of the said writ petition in and by an order dated 06.07.2018, the operative portion is contained in paragraph 7 and the same reads as follows: '7. Accordingly, the writ petition stands disposed of with a direction to the petitioner to pay 15% of the tax demanded within a period of three weeks from the date of receipt of a copy of this order. If the said condition is complied with, the petitioner is entitled to treat the impugned order as a show cause notice and submit their objections within a period of two weeks therefrom. On receipt of the objections, the respondent shall afford an opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submission as pivotal and primordial. That one submission is, vide impugned order, second respondent has missed the date on which Section 3(4)(b) of TNVAT Act became operational or in other words, the date on which the said provision came into force. While the impugned assessment proceedings proceeds on the basis that it came into force on 01.04.2012, learned counsel for writ petitioner submitted that it has been given effect to from 01.04.2006, but learned counsel is unable to produce any material to demonstrate that the said provision came into force on and with effect from 01.04.2006. On the contrary, learned counsel for Revenue asserts that the said provision came into force only with effect from 01.04.2012 and a perusal of current ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same reads as follows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of the Act. Upon a detailed consideration of the statutory scheme under the SARFAESI Act, the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed that a writ petition ought not to be entertained in view of the alternate statutory remedy available holding: (SCC pp.123 128, Paras 43 55) 43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( Underlining made by Court to supply emphasis and highlight) 10. What follows as an inevitable and indisputable sequitur is that alternate remedy, which though a rule of discretion and though a self imposed restriction, has to be applied with utmost rigour when it comes to fiscal laws. 11. With the above observation, this Court is of the considered view that this is a fit case to relegate the writ petitioner to the alternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act. 12. If writ petitioner chooses to avail alternate remedy and approach the Appellate Authority, all the conditions for pursuing an appeal will operate. Besides p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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