9911796707
TMI Blog1998 (11) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the observations made by the High Court in the judgment under appeal to the extent they relate to the merit of the case which was the subject-matter of appeal before the Sales Tax Appellate Authority. Since the appellate authority under the Act observed that delay could have been condoned and also the fact that the appellant has deposited 20 per cent of the tax, we set aside the order of the appellate authority dated June 22, 1996 and restore the appeal to the file of Joint Commissioner of Commercial Taxes (Appeals), who shall decide the appeal expeditiously on its own merit without being influenced H by any of the observations made by the High Court in the writ petition. - Civil Appeal No. 1782 of 1997 - - - Dated:- 5-11-1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicature at Patna. In the said writ petition, the respondents therein raised a preliminary objection that in view of an alternative remedy being available to the appellant, the petition deserves to be rejected. The High Court accepted the objection of the respondents in the writ petition and dismissed the same primarily on the ground that, the appellant has an equally efficacious alternative remedy. However, the High Court while throwing out the writ petition on the ground of alternative remedy, made certain observations touching upon the merits of the case. The Appellant, in view of the fact that the petition was dismissed on the ground of alternative remedy available to it, filed an appeal against the order of assessment before the Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court under article 226 of the Constitution and where such a remedy is available, it would be a sound exercise of discretion to refuse to entertain the writ petition under article 226 of the Constitution. In the present case, admittedly, the appellant had an alternative and equally efficacious remedy by filing an appeal before the appellate authority against the order of assessment and in view of such a remedy being available to the appellant, the High Court was right in dismissing the writ petition on the ground that the appellant has an alternative remedy available under the Bihar Sales Tax Act. However, we do not subscribe to the view of the High Court when it made a number of observations touching upon the merits of the case while dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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