TMI Blog2023 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... vestigation into facts which is beyond the realm of jurisdiction under Article 226 of the Constitution of India. In this regard, it may be relevant to refer to the judgment of Hon'ble Supreme Court in the case of Authorized Officer, State Bank of Travancore and Another vs Mathew K.C [ 2018 (2) TMI 25 - SUPREME COURT] . It is open to the appellant to file an appeal within a period of 4 weeks from the date of receipt of a copy of this order. - Honourable Mr.Justice S.Vaidyanathan And Honourable Mr.Justice Mohammed Shaffiq For the Appellant : Mr.S.Vijayakumar for M/s.P.C.Harikumar and Associates For the Respondents : Mr.A.P.Srinivas Babu Standing Counsel JUDGMENT MOHAMMED SHAFFIQ, J. The writ appeal is file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessing officer without applying his mind to the said objections. 5. The learned Judge had however rejected the challenge to the orders of assessment and had proceeded to hold that there is no infirmity in the impugned order of assessment, the relevant portions of the order reads as under: 3. A show cause notice dated 19.12.2019 was issued fixing the date of personal hearing on 23.12.2019 at 21.12.2019, for the first time, in addition 11.30 a.m. On the statements that had been sought on 24.10.2019, the petitioner sought a copy of his Savings Bank account statement in Vijaya Bank. The bank statements have, admittedly, been supplied to the petitioner, as acknowledged by the petitioner in his letter dated 28.12.2019. 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement cannot be countenanced or accepted. Thus, in my considered view, there is absolutely no infirmity in the impugned assessment order, neither in terms of the procedure followed by the authority nor in the conclusion that have been arrived at. 6. We are of the view that the order of assessment involves questions of fact and we also find that there is no finding rendered on the issue of jurisdiction which has been raised by the appellant. The above grounds need to be dealt with. 7. Having said that, we are however not inclined to examine the above questions as they would require investigation into facts which is beyond the realm of jurisdiction under Article 226 of the Constitution of India. In this regard, it may be relevant to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. .......... 55. It is a matter of serious concern that despite repeated pronouncement of this Court, the High Courts continue to ignore the availability of statutory remedies under the DRT Act and the SARFAESI Act and exercise jurisdiction under Article 226 for passing orders which have serious advers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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