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2007 (11) TMI 569 - HC - VAT and Sales TaxLevy tax at the rate of eight per cent on the compact discs sold - Held that - Recourse to a remedy under article 226 of the Constitution of India is permissible, if the petitioner applies for enforcement of the fundamental rights; where there is violation of the principles of natural justice or where the orders of proceedings are wholly without jurisdiction or vires of an Act is challenged. Whether the petitioner had sold writable compact disc or video compact disk is a matter of evidence and therefore, this court would not venture to deal with the factual aspects. The order impugned in this writ petition cannot be termed as unfair or unreasonable or defies reason. Where factual adjudication of the matter is necessary, writ petition would not be the proper remedy. The petitioner has not satisfied any one of the parameters to avail the extraordinary remedy provided under writ jurisdiction. W.P. dismissed.
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