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2012 (2) TMI 442 - HC - VAT and Sales TaxMaintainability of appeal - remedy open under section 61 of the Bombay Sales Tax Act, 1959 - Alternate remedy - Held that - challenge in the writ petition under article 226 is to the original order of the Tribunal. Such a challenge clearly would not be maintainable having regard to the fact that the Legislature has created an alternate remedy under section 61 of the Bombay Sales Tax Act, 1959. Having failed to espouse that remedy, it is not open to the State to circumvent the legislative provision by moving this court directly under article 226 of the Constitution - Decided against Revenue.
The High Court of Bombay dismissed a petition challenging a judgment by the Maharashtra Sales Tax Tribunal as the petitioner failed to use the remedy under section 61 of the Bombay Sales Tax Act before moving to the High Court under article 226. The petition was filed well after the prescribed period for seeking remedy under section 61 had expired. The court ruled that the challenge to the original order of the Tribunal was not maintainable without first exhausting the statutory remedy. The petition was dismissed.
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