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TMI Blog1962 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ner carries on the business of manufacturing amongst other articles cotton vests (banians), underwears (jangias), mufflers and "topas", the cost of which does not exceed Rs. 4 each, in the City of Jaipur. The State Government, respondent No. 3, in exercise of its powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (XXIX of 1954), by Notification No. F. 5(3) E T/58 dated 31st January, 1958, exempted from the levy of sales tax, "the sale of any garment whether prepared within or imported from outside Rajasthan the value of which does not exceed Rs. 4 in single piece, from payment of any tax under the said Act". The petitioner kept on submitting his returns until June, 1958, without claiming exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act and due to the existence of such an alternative remedy this Court should decline to exercise its jurisdiction under Article 226 of the Constitution. It was further urged in the course of the arguments that a garment means an outer covering and did not include the articles manufactured by the petitioner. Before we proceed to examine the merits of the case it will be appropriate to consider the preliminary objection raised by the respondents. It is correct to state that under the Rajasthan Sales Tax Act, 1954, remedies by way of appeal, revision and reference are provided. It is equally true that an appeal cannot be heard unless the tax demanded has already been deposited. The learned counsel for the petitioner urged that this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee would have had sufficient opportunity to raise the question whether the Income-tax Officer had reason to believe that under-assessment had resulted from non-disclosure of material facts in the course of assessment proceedings and if necessary before the Appellate Officer or the Appellate Tribunal or the High Court. Their Lordships held that "the existence of such alternative remedy is not however always a sufficient reason for refusing a party quick relief by a writ or order prohibiting an authority acting without jurisdiction from continuing such action." When it was submitted that the assessment order had already been passed their Lordships held that there being an assessment order did not prevent the petitioner from getting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters affecting sales tax. In our opinion, whether the petitioner should be refused relief in proceeding under Article 226 of the Constitution on account of the availability of alternative remedies, no hard and fast rule can possibly be laid down. We have already taken note of the considerations which have induced the Courts to interfere. Therefore, in the circumstances set out in the present case we are not inclined to leave the petitioner to pursue his remedies of appeal particularly because it is available to him only on payment of the tax and further he is not likely to get any relief as the appellate authority had already expressed the opinion in another case. In these circumstances we reject the preliminary objection raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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